Per J.H. Joglekar :

This appeal from the revenue was argued by Shri Deepak Kumar, SDR. The respondents were not available although due notices was issued to them. We have taken into account the submissions made by them in their memorandum of cross objection.

2. The dispute centers around the valuation of certain machinery imported by the respondents M/s. Rockland Building Materials Ltd. The Asstt. Commissioner added to the declared price of DM 10,72,820/- the value of documentation of DM 2,00,000/- and also know-how fee of DM 3,01,000/-. The Collector (Appeals) upheld the addition of a sum of DM 2 lakhs but observed that barring a sum of DM 9,400/- the rest of the fees were not addible to the assessable value. In doing so, he had accepted a sum of DM 301.000 as given by exporters who were also collaborators of the importer. The observation of the Collector (Appeals) is as under :

"The next major point of dispute was focussed on the quantum of the cost of supply of documents and services, as per the Collaboration Agreement, which had been agreed, at DM 2 Lakhs. This was prior to the Collaborator, linking up the purchase of the second-hand machinery, with his sister concern, name