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2013 (7) TMI 406 - CESTAT MUMBAIValuation of imported goods - Transaction Price - inclusion of Trade Discount - Held that:- purpose of appointing a distributor is to sell the goods within the specified territory - If the goods are supplied to others, then the purpose of appointing a distributor itself will be defeated - Unrelated importers were getting a discount of 35% earlier - It logically follows that after the appointment of distributor, he would also eligible for the same discount earlier given to unrelated distributors - Assessing officer came to the conclusion that 35% discount from the price list given to the appellant is a normal trade discount and it is not a discriminatory discount available only to the appellant - Grant of territorial commission/discount cannot be arbitrary/or discriminatory - It does not affect the normal trade discount given to buyers in any way - Decided in favour of assessee.
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