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2016 (5) TMI 188 - AT - CustomsDetermination of assessable value of goods imported - Agent agreement between the respondent and its associates - Adjudicating authority held that the value of the goods which are imported by the respondent needs to be loaded by an amount paid as commission to them. Revenue submitted that identical goods from the same supplier was charged higher price and relied upon Rule 9 of Customs Valuation Rules. Also there cannot be two different prices/value for identical goods which are imported at or about the same time. Held that:- it is seen that Revenue is not able to dislodge the factual finding of the first appellate authority. Also it is recorded that the first appellate authority has considered the entire facts of the case and also considered the case laws relied upon by the respondent-assessee and came to a conclusion that loading of the value is not sustainable. Therefore, the grounds of appeal do not contradict by evidence against the findings of the first appellate authority and the impugned order is upheld as correct and legal. - Decided against the revenue
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