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TMI Blog2016 (5) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... er Rule 2(2) of the Customs Value Rules, 1988 to determine assessable value of the goods imported by respondent from M/s Exxon Chemical Asia Pvt. Ltd. and its associates. The adjudicating authority after considering the copy of agent agreement between the respondent and its associates held that the value of the goods which are imported by the respondent needs to be loaded by an amount paid as commission to them. Aggrieved by such an order, respondent preferred an appeal before the first appellate authority. The first appellate authority set aside the Order-in-Original and allowed the appeal of the respondent-assessee. 3. None appears on behalf of the respondent-assessee. Since the matter is of 2004 and lies in narrow compass, we take up th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are getting goods on a lower price than third party imports and in fact getting individual/specific commission which is not available for third party. Therefore percentage of commission scheduled in annexure Aof the agency agreement is addable to products scheduled. It is seen from the impugned order that the findings are based mainly on the appellants admission that commission payable to them is not separately indicated by the supplier, the same even though was in the nature of buyers commission paid by the importers. It is an admitted position that as per the agreement, they get commission as scheduled on the sales canvassed by them on a principle to principle basis. It is also seen that the lower authority has not challenged the transac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Exxon, USA is directly or indirectly controlling the affairs of the appellant. No mutuality of interest has been established. On the question of relationship, mutuality between the seller and the buyer is an essential aspect which has to be established whenever revenue wants to ignore the transaction value. This position is settled by the decision of the Hon'ble Tribunal in Collector of Customs, Bombay Vs. M/s Maruti Udyog Limited 1987 (28) ELT 390 upheld by the Supreme Court in 1989 (22) ECR 482 (SC). The same principle was followed by the Hon'ble Tribunal in the case of Daewoo Motors India Vs. Commissioner of Customs, New Delhi - 2000 (115) ELT 489 wherein it was that mutuality of interest between the appellant and ECIS is not at all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In view of the discussions as above and the facts and circumstances of the case, I allow the appeal with consequential relief." As against the above said reproduced findings it is seen that Revenue is not able to dislodge the factual finding of the first appellate authority. It is also to be recorded that the first appellate authority has considered entire the facts of the case and also considered the case laws relied upon by the respondent-assessee and came to a conclusion that loading of the value is not sustainable. In our consider view, the grounds of appeal do not contradict by evidence against the findings of the first appellate authority. In view of the foregoing, we hold that the impugned order in correct, legal and reject the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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