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2016 (9) TMI 171 - AT - CustomsValuation addition of commission amount to the declared price as mentioned in the price list agents of foreign supplier - 100% subsidiary of foreign supplier - agreement for Distribution of foreign supplier goods Held that:- In terms of Rule 9(1)(a)(i) of the Customs Valuation Rules, 1988, the commission and brokerage except buying commission will be added to the invoice value. Commission is not available to third party, which is quite clear from the clauses of the agreement. Hence the same is includible in invoice value appeal dismissed decided against appellant.
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