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M/s Jorden Electronics And Mr. Surender Suneja Versus CC, New Delhi

2016 (3) TMI 935 - CESTAT NEW DELHI

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 for .....

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014(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. Mem .....

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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. .....

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- Appeal No. C/354-355/2011-CU(DB) - Final Order No.50061-50062/2016 - Dated:- 13-1-2016 - MR. ASHOK JINDAL, MEMBER (JUDICIAL) AND MR. R.K. SINGH, MEMBER (TECHNICAL) For the Petitioner : Shri Anil Mishra, Advocate For the Respondent : Shri Sanjay Ja .....

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ed 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 t .....

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and discharged duty liability on the value declared by courier, based on the invoice submitted by the foreign supplier. The investigation revealed that the appellant had paid to the suppliers licence fee which was paid before importation of the goods .....

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y decided against the assessee by Larger Bench of CESTAT vide order reported at 2014(5) TMI 713-CESTAT-Mumbai (LB) but it was held that in the given circumstances the extended period was not invocable. 4. Ld. DR while agreeing that the issue is cover .....

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form the department about the same. 5. We have considered the contentions of both sides. As conceded by both sides, the issue involved is squarely covered against the appellant vide CESTAT judgement in the case of Star Entertainment (supra). Thus, th .....

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