TMI Blog2013 (7) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - C/86355/13 - M/953/13/CSTB/C-I , S/872/13/CSTB/C-I , A/1187/13/CSTB/C-I - Dated:- 17-5-2013 - G Raghuram And P R Chandrasekharan, JJ. For the Appellant : Shri S N Kantawala, Adv. For the Respondent : Shri Amand Shah, Addl. Commissioner (AR) PER : P R Chandrasekharan The appeal and Stay application are directed against Order-in-Appeal no. 26/MCH/AC/GVC/2013 dated 31/12/2012 passed by the Commissioner of Customs (Appeals), Mumb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant was appointed as a distributor, they were also given the same benefit and, therefore, it cannot be said that the appellant got any extra discount, which was not available earlier to unrelated buyers. The agreement also provided for grant of territory commission to the appellants in case the foreign supplier chose to supply the same goods to unrelated buyers. This is a normal/standard trade practice. The provision for grant of territory commission, itself is an indication that discount otherwise given are available to all other buyers including unrelated buyers. Therefore, in the instant case, the denial of standard discount given by the foreign supplier to the appellant is without any logic or basis and, therefore, he pleads ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd it is not a discriminatory discount available only to the appellant distributor. We find merit in the logic adopted by the assessing officer. If an unrelated buyer is eligible for discount, we do not find any reason for denying the same benefit to the distributor. Grant of territorial commission/discount, by no stretch of imagination, can be said to be arbitrary/or discriminatory; it does not affect the normal trade discount given to buyers in any way. Therefore, we do not find any merit or logic in the conclusions drawn by the lower appellate authority. Accordingly, we set aside the impugned order and restore the order the order passed by the adjudicating authority. The appeal is thus allowed. The stay application is also disposed of. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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