Appellate Tribunal: Customs Can't Change Agreed Transaction Value Despite Conflicting Reports; Excludes Overseas Commission.

Valuation of the export goods on which duty has to be paid - The Appellate Tribunal upholds the appellant's contention regarding the determination of the transaction value. It asserts that customs authorities cannot alter the transaction value agreed upon by the buyer and seller. The transaction value, as per the contract terms, remains binding, and customs authorities cannot disregard it based on conflicting test reports. The Tribunal concludes that the re-determination of the transaction value based on the CRCL test report is incorrect and cannot be sustained. - The Tribunal rules in favor of the appellant regarding the inclusion of the additional amount paid by the overseas buyer as commission. It emphasizes that commissions paid cannot be added to the transaction value for export goods. .....

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