TMI Blog2002 (3) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessee is against the Order-in-Appeal No. HKS/949 SVB/2001, dated 21-11-2001 passed by the Commissioner of Customs (Appeals). Issue relates to the valuation of refrigeration equipment imported by the appellant from M/s. Frimont, S.P.A., Italy. The adjudicating authority loaded the declared assessable value of the goods by 15% which was affirmed by the appellate authority. 2. The reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orted Goods) Rules, 1988. 3. Attack in this appeal against the above findings are two-fold. Firstly, it is contended that an indenting agent like the appellant cannot be treated as a related person has been already established by a decision of this Tribunal in Polyolefins Industries Ltd. v. Commissioner of Customs, Mumbai - 2000 (124) E.L.T. 380 (Tribunal). Secondly, it is contended that Rule 9( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue of imports made by the appellant. There was no material before the authorities to come to a conclusion that the supplier exercised any kind of control legal or operational over the activities of the appellant. As was held by the Tribunal in Polyolefins Industries Ltd. that a perusal of the terms of the agreement between the parties in this case would clearly show that the appointment of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payable for the imported goods." In the present case appellant is the buyer. It is not incurring any cost and services. 15% commission is being paid to the appellant by the supplier in respect of imports by other parties from the supplier. In view of the above, the application of the provisions contained under Rule 9(1)(a) is totally misplaced. 6. We do not find any reason to sustain the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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