2006 (4) TMI 326

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..... [Order per : T.K. Jayaraman, Member (T)]. -  This appeal has been filed against Order-in-Appeal C. Cus 776/2003 dated 29-12-2003 passed by the Commissioner of Customs (Appeals), Chennai. 2. The Appellants M/s. Futura Tchno Designs (P) Ltd., imported Software from Singapore. The Dy Commissioner ordered for loading of the software imported by 29.03% for arriving at the assessable value u .....

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..... m apart from buying them for other customers. Therefore, they can be termed as agents and the commission received by such importers from the foreign company cannot be termed as flow back. The following case laws were relied on. (1)      Indo Asahi Glass Co. Ltd., v. CC, Kolkata - 2003 (158) E.L.T. 55 (Tri.-Kol.) (2)      CC, Chennai v. Hewlett Pa .....

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..... y applied. Transaction value can be rejected only when the special circumstance particularised in Rule 4(2) were absent. The following case laws were relied. (1)      Eicher Tractors Ltd. v. CC, Mumbai - 2000 (122) E.L.T. 321 (S.C.) (2)      Mittal International v. CC, New Delhi - 2002 (145) E.L.T. 667 (Tri.-Del.) 5. The learned SDR reitera .....

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..... e from various suppliers and thus act as distributors. For this purpose, they a commission of 30% from most of the suppliers. The appellant as per the agreement is a sub-distributor. A Customer can place orders directly to supplier of software or distributor (FTD Singapore) or sub-distributor (FTD India) the appellant. The customer will make payment directly to the person on whom the purchase has .....

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