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2014 (4) TMI 582 - CESTAT MUMBAIValuation - inclusion in the value of import of goods - Nexus of importation of goods with expenses incurred in foreign exchange – Whether the expenditure incurred in foreign exchange has anything to do with the goods imported by the appellant – Held That:- Prima facie it is found that the foreign exchange expenditure incurred by the appellant is in respect of imports made from non-related suppliers abroad and also for the services rendered for their foreign affiliates – These expenses, thus, are not relatable to the goods imported by the appellant. Whether the sales commission also relate to the imports - Held That:- It is contention of appellants that these commissions have been received in respect of goods which are not imported by the appellant and, thus, there is no direct nexus between the commission received and the imports undertaken - The entire matter needs to be examined afresh by the AO in respect of the various expenses incurred by the appellant in foreign currency – Since there is no prima facie evidence of any nexus, it is directed that the imports shall not be loaded in respect of values – The appeal is allowed by way of remand - stay granted – Matter remanded back for fresh adjudication - Decided in favour of appellants.
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