1999 (9) TMI 405 - AT - Customs

Summary

The appellate tribunal allowed the appeal of the appellants who imported Extrusion Sheet Manufacturing Equipment and transferred it on high sea sales basis within the same company. Customs authorities added 3% to the value for commission charges, but it was reduced to 2% in appeal. The appellants argued that only US $500 was charged for documentation and communication expenses. The tribunal found no justification for the additional charges and ordered a refund of duty collected on the excess amount over US $500.