I think entry says as follows. (Here Consignee means Purcahser and Consignor means Seller)
1) You have credited ADAT COMMISSION A/c. Of course it's your business income and recoverable from consignee, hence his/her account will be debited by the commission amt.
2) You have credited FRIEGHT AND OCTROI A/C. This suggests that when you received goods from consignor you have to pay freight to unload goods to your location (i.e. the person who received ADAT commission) on behalf of consignee. At the time of payment of freight, it is debited to that account. Hence to recover it from consignee, reversal entry by crediting this account has been passed.
3) You have credited CASH A/C. This means that you have made payment. This suggest that you have made payment in cash on behalf of consignee on any matter and it is not your expense or liability which you have paid. It is recoverable from consignee. Hence to recover it from consignee, his/her account debited and CASH A/C credited.
SO TOTAL AMT. RECOVERABLE IS DEBITED AND INCOME, EXPENSE REVERSAL AND AMT. PAID ON-BEHALF WHICH IS RECOVERABLE IS CREDITED.
I understand the transaction in this manner.