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2017 (7) TMI 121 - CESTAT MUMBAIValuation - the expenses incurred in the production of the film - includibility - rule 7A of Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Held that: - no quantification has been done by either of the two lower authorities for determination of the duty liability. Nor is there any notice that has computed the consequential duty liability of the appellant - In the absence of any computation of duty liability, the detriment to the appellant is not apparent. A detriment would arise only upon an assessment and we do not find any record of an assessment that is under challenge before us - Appeal dismissed - decided against appellant.
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