ANAND TEXTILES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Heard both sides.

(2.) The applicant filed this application for waiver of pre -deposit of duty of Rs. 3,33,042/ - and penalties. The applicant had already deposited an amount of Rs. 78,397/ - and penalty of Rs. 25,000/ - is also deposited by them. The Revenue confirmed the demand on the basis that documentation and service charges are to be included in the assessable value of the goods. The contention of the applicant is that these are nothing but buying commission which are not to be included in the assessable value of the goods, in view of the provisions of Rule 9 of Customs Valuation Rules. The contention is that buying commission is only a fees paid by an importer to his agent for the service of representing abroad in the purchase of goods. The contention is that the applicant rendered service to the importer which is mentioned in the invoices as documentation services charges which is in fact any buying commission. In view of the facts and circumstances of the case, prima facie, we find that the applicant had a strong case in their favour. Therefore, the pre -deposit of remaining amount of duty is waived for hearing of the appeal. The stay petition is allowed.