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2013 (10) TMI 36 - AT - CustomsAssessable Value of Goods – inclusion of fee payable by the appellants for the Sole Distribution Rights - Held that:- Relying upon Commissioner of Customs Versus M/s Ferodo India Pvt. Ltd [2008 (2) TMI 12 - Supreme Court] - sole distribution fee payable under the agreement cannot be includible under Rule 10(1) (d) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 - The value of any part of the proceeds of any subsequent resale, disposal or use of the imported goods that accrues directly or indirectly to the seller was includible in the assessable value. The contention of the appellant was that this fee payable by the appellants for the Sole Distribution Rights which facts the ld. Commissioner (Appeals) also did not dispute in his order - the department could not bring out any evidence that above amount was any part of proceeds of any subsequent resale, disposal of use of imported goods - the amount of ₹ 4.963 corres per annum sought to be loaded to assessable value was towards Sole Distribution Rights fees and the amount and its determination was a mechanism to determine the quantum of fee - the department could not show any evidence that the aforesaid fee was liable to be loaded in terms of Rule 10(1) (d) – order set aside – Decided in favour of Assessee.
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