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TMI Blog1996 (9) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... o appeals the facts are common. These are therefore being disposed of by this common order. 2. In Appeal No. C/734/91-A filed by M/s. REPRO request is made for adjournment. Since the issue is a covered one, we see no propriety in acceding to this request. In Appeal No. C/717/91-A the appellant s have requested for disposal of the case on merits. 3. In both the cases the importers had imported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds suppression it was claimed that agents were to be blamed and not the importers. Both the appeal memorandum are identical. 5. Shri Mohamed Ali, learned JDR was present in appeal No. C/717/91-A and Shri T.R. Malick, learned JDR was present in appeal No. C/734/91-A. In the arguments reliance was placed on the judgment in the case of General Marketing Manufacturing Co. Ltd. v. Collector of Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r account. This being the case there is no warrant in the claim that commission as paid is divisible on 3 counts. The amount collected as commission in both cases was correctly held to be includible in the assessable value. Since the importers had paid, the charge there is no substance in their claim that the payment was not in their knowledge. We find no infirmity in the two orders passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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