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TMI Blog2006 (4) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... r : T.K. Jayaraman, Member (T)]. This appeal has been filed against Order-in-Appeal C. Cus 776/2003 dated 29-12-2003 passed by the Commissioner of Customs (Appeals), Chennai. 2. The Appellants M/s. Futura Tchno Designs (P) Ltd., imported Software from Singapore. The Dy Commissioner ordered for loading of the software imported by 29.03% for arriving at the assessable value under Rule 8 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be termed as agents and the commission received by such importers from the foreign company cannot be termed as flow back. The following case laws were relied on. (1) Indo Asahi Glass Co. Ltd., v. CC, Kolkata - 2003 (158) E.L.T. 55 (Tri.-Kol.) (2) CC, Chennai v. Hewlett Packard Ltd. - 1999 (108) E.L.T. 221 (Tri.) (iii) There is no mutual interest in the business of each other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 321 (S.C.) (2) Mittal International v. CC, New Delhi - 2002 (145) E.L.T. 667 (Tri.-Del.) 5. The learned SDR reiterated the Orders of the lower authorities. 6. We have gone through the records of the case carefully. The lower authorities have loaded the transaction value on the ground that the relationship between the appellant and the foreign supplier has influenced the price. Even thou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b-distributor (FTD India) the appellant. The customer will make payment directly to the person on whom the purchase has been placed. If an order is placed on the appellant, payment also will be made to him. However, the appellant who is the sub-distributor gets a commission of 22.50% from the foreign distributor in most of the cases. In our view, the appellant is acting as an Indenting agent for s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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