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2010 (4) TMI 659 - CESTAT, KOLKATAValuation – Agency commission – 8% to 10% of FOB value of goods paid to Indian company, an agent of foreign supplier – Submission that agent renders full scale maintenance service for machinery and that such service having no direct nexus to goods imported – No agreement between agent and importer - The US based supplier could have collected the additional amount of 8% to 10% from the appellant and paid to M/s. Voltas Ltd. as part of agreement between the two - as a buyer, the appellant paid part of the amount to a third party at the direction and stipulation of the supplier of the goods, the same cannot be treated as having no nexus to the value of the imported goods - Counsel for the Department that the payment made to M/s. Voltas Ltd. has a direct nexus to the value of the goods imported – No reason to interfere in order holding inclusion of such payment
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