TMI Blog1996 (11) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : J.H. Joglekar, Member (T)]. The appellants imported an Offset Printing Machine supplied by M/s. Kovo Foreign Trade Corporation, Praha, Czechoslovakia for C.I.F. value of Rs. 10,80,000/-. In the relevant columns in the Bill of Entry, the fact of payment of agency commission was not shown. Subsequently, the Customs established that M/s J. Mahabeer Company Private Ltd. were the inde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid only 10%, he would load price by 20%. He confirmed the duty payable on the quantum of value so added. He also ordered confiscation of machinery but permitted its redemption on payment of fine and refrained from imposing penalty on the appellants. 2. We have heard Shri K.K. Anand, Advocate for the appellants and Shri T.R. Mallick, S.D.R. for the Revenue. 3. Two orders made by the Tribunal w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of M/s Ranking Press and M/s REPRO decided on merits, the Tribunal observed that since the commission and other charges were being shown as commission in the accounts maintained by M/s. Mahabir, the claim that this amount was divisible on three counts, namely, commission, installation charges and technical advice, was not maintainable. On this observation, the appeals were rejected. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per cent of the C.I.F. value. The order of the Commissioner loading the value at 20 per cent, therefore, cannot sustain. 7. Although the appellants have made the plea that even the 10 per cent has not been paid by them, no serious contest was offered on this count by the ld. Advocate during the present hearing. In fact, in the written submissions, this point has not been pursued. No split-up o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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