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2016 (3) TMI 935 - AT - CustomsInvokation of extended period of limitation - Import of recorded media such as beta tapes, digibeta tapes etc. containing feature films/programmes - Discharged duty liability on the value declared by courier, based on the invoice submitted by the foreign supplier - Includibility of licence fee in the assessable value - Rule 9(1)(c) of Customs Valuation Rules, 1988 - Held that:- the issue involved is squarely covered against the appellant vide CESTAT judgement in the case of Star Entertainment [2014(5) TMI 713-CESTAT-Mumbai (LB)]. Thus, the appellant has no case on merit. It is however seen that the said judgement of CESTAT is a 2 : 1 majority judgement. Initially there was difference of opinion between the ld. Member (Technical) and ld. Member (Judicial) and the issue was then referred to the 3rd Member. It is well settled that when at the level of Tribunal there was difference of opinion regarding includibility of the licence fee in the assessable value necessitating the reference to a 3rd Member, the extended period is not invocable. Indeed in the case of Star Entertainment it was held that in these facts and circumstances (which are similar to the facts and circumstances in the present appeal) extended period cannot be invoked. As the entire demand pertains to period beyond the normal period of one year, (the bill of entry was filed on 30.4.2007 and show cause notice was issued on 1.12.2009), it is hit by time-bar. - Decided in favour of appellant with consequential relief
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