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2016 (3) TMI 935 - CESTAT NEW DELHI

2016 (3) TMI 935 - CESTAT NEW DELHI - 2016 (333) E.L.T. 412 (Tri. - Del.) - Invokation 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 agai .....

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y 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 .....

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media containing foreign feature films declared by the appellant was rejected and the amount of licence fee paid for importing the said goods was ordered to be included in the assessable value in terms of Rule 9(1)(c) of Customs Valuation Rules, 1988 and as a consequence duty demand of ₹ 6,52,713/- was confirmed and the goods worth ₹ 17,77,047/- confiscated with option to redeem on redemption fine. Penalty was also imposed on the appellants. 2. The appellant imported recorded media .....

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