9911796707
TMI Blog1991 (2) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... letter dated 16th January, 1982 after re-examination of their books of accounts by the Assistant Collector of Customs, Valuation Section, Customs House, Calcutta. It was found that M/s. Berger Group Supplies Limited held 39.54% of the equity share capital of the appellants and render service like procuring materials for the appellants as and when desired. When the books of accounts were examined on the previous occasion covering the period 1976-1979, it was found that the suppliers were acting as buying house and were charging a buying commission of 2-1/2% and, it was accordingly decided to load 2-1/2% buying commission to the invoice value for assessment of duty and debit to the import licence. It appears that soon after the initial decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted over the period 1975-1978 were strictly on the basis of sales invoice CIF value. No additional commissions or other charges were levied over and above the invoice CIF quoted value shown. That means though the functions of M/s. Berger Group Supplies remained the same as before in respect of purchases by M/s. British Paints (India) Limited though the former, no buying commission or purchasing commission was being charged. .... Although we do not have any foreign manufacturers/suppliers who act as our buying house, on occasions we accept the services of Berger, Jenson Nicholson Limited Group Supplies in respect of some raw-material items imported. This service is rendered to us by virtue of our association with the U.K. Company." 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat once the Customs authorities decided to include the buying commission in the assessable value as a result of the examination of the books of accounts, the practice of charging the buying commission was discontinued although the services of U.K. Suppliers to the appellants continued to be provided because of their association . He therefore, argued that the invocie value could not be accepted under Section 14(1), unless it was loaded by the amount of commission, which was being charged previously. 6. We have carefully considered the matter and observe that although the U.K. Suppliers have continued to render certain services to the appellants in the matter of making enquiries on their behalf and procure supplies for them, they have di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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