TMI Blog2016 (5) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate authority. Also it is recorded that the first appellate authority has considered the entire facts of the case and also considered the case laws relied upon by the respondent-assessee and came to a conclusion that loading of the value is not sustainable. Therefore, the grounds of appeal do not contradict by evidence against the findings of the first appellate authority and the impugned order is upheld as correct and legal. - Decided against the revenue - Appeal No. C/156/05-Mum - Order No. A/86889/16/CB - Dated:- 18-3-2016 - MR. M.V. RAVINDRAN, MEMBER (JUDICIAL) AND MR. C.J. MATHEW, MEMBER (TECHNICAL) For the Petitioner : Shri D.S. Mann, Assistant Commissioner (A.R.) For the Respondent : None ORDER PER: M.V. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e value of the goods imported. It is his submission that identical goods from the same supplier was charged higher price, an evidence which was produced by the respondent himself in the form of invoices dated 09.05.1999 and 11.07.1999. It is his submission that as per Rule 9 of the Customs Valuation Rules, price actually paid or payable, namely cost and services to the extent incurred by the buyer but not included in the price actually paid or payable for the imported goods namely commission and brokerage except buying commission. It is his submission that there cannot be two different prices/value for identical goods which are imported at or about the same time. 5. On perusal of records, we find that the issue involved is regarding load ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . This fact has not been assailed by the lower authority except to say that the sufficient proof has not been submitted. The appellants have submitted the details justifying the difference in price as their indenting commission for the third party import. The appellants have also submitted that there was no standard price lists maintained by ECIS. None of these submissions have been challenged by the lower authority. In any event as submitted by the appellant the lower authority very well have demanded additional evidence/material which apparently has not been done. Nor any other evidence has been adduced by the lower authority to challenge the evidence/material submitted by the appellants. The other aspect relied upon by the lower au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Poly Olefins Industries Limited [2000 (124) ELT 380] held that the appointment as agent does not make it a related person of the supplier. The terms of the agreement between the parties in this case clearly showed that the appointment of the appellant as agent does not make it a related person of the supplier. The terms of the agreement would not established any mutuality of interest, therefore the finding that the supplier and the appellant are related to each other can not be sustained. In the case of M/s Premnath Diesels Pvt. Ltd. [2000 (122) ELT 458] it was held by the Hon ble Tribunal that the commission paid by the foreign supplier to the dealers in India in respect of sales to third party cannot be treated as addit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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