TMI Blog2016 (7) TMI 1197X X X X Extracts X X X X X X X X Extracts X X X X ..... why the actual High Seas Sales Commission of ₹ 500/- is not correct. We are of the view that the 2% service charges can only be added if there is no basis of actual high seas sales commission/service charges. In the present case, there are sufficient materials to support the high seas sales commission of ₹ 500/- added by the appellant in the invoice value. Commissioner (Appeals) has loaded 2% only on the basis of his opinion and not on any evidence - Demand set aside - Decided in favor of assessee. - Appeal No. C/203/2005 - A/88804/16/CB - Dated:- 26-7-2016 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) None for Appellant Shri S.J. Sahu, Asstt. Commr. (A.R) for respondent ORDER P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of appeal. The appellant submits that they had submitted details of sales to Mumbai Customs as per High Seas Sales Contract dt.12.08.2002 between them and M/s. Dujodwala Products Ltd. The purchase details between suppliers M/s. Standard Rich Development Ltd. and the importer M/s. Dujodwala Products Ltd. was also submitted. The appellant had submitted the actual expenses incurred by M/s. Dujodwala Products Ltd., therefore there was no reason to load the price by 2%. It was submitted that as per Public Notice No. 145/2002 dt. 3.12.2002, the actual High Seas Sales charges decided by the original importer and the High Seas Sales buyer should be added in the declared CIF value. They submitted that the general practice of adding 2% of the CIF va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t why the actual High Seas Sales Commission of ₹ 500/- is not correct. We are of the view that the 2% service charges can only be added if there is no basis of actual high seas sales commission/service charges. In the present case, there are sufficient materials to support the high seas sales commission of ₹ 500/- added by the appellant in the invoice value. On perusal of both the lower authorities orders, we find that except taking reference of public notice no factual material was adduced to discard High Seas Sales Commission of ₹ 500/- added by the appellant. We, therefore find the Commissioner (Appeals) has loaded 2% only on the basis of his opinion and not on any evidence. In these circumstances, the High Seas Sales C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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