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TMI Blog2017 (7) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent ORDER Per: C J Mathew Seven appeals have been filed by M/s Shringar Films Pvt Ltd against common order-in-appeal no.235-241/2006/MCH/JC/SVB/05 dated 27th June 2006 of Commissioner of Customs (Appeals), New Customs House, Mumbai pertaining to the agreements between the appellant and various licensors of films that were dispatched to the appellant in the form of 'exemplar' for reproducti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the decision of the lower authority and is a mere reiteration of the original order. The absence of any evidence to include the royalty and license fee, without investigation into the transmission of these amounts, is contended to be contrary to the requirements of law. It is also contended that there is no sale between the licensor and licensee and hence the scope for examination of conditions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lue has been declared for the limited purpose of assessment and is, admittedly, not a reflection of the transaction value. Considering the nature of the imported films, it is impossible to find a contemporaneous import for the purposes of comparison of assessable values. 6. It is seen that the impugned order has held that the value should be enhanced to include the cost of production of the film. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we do not find any record of an assessment that is under challenge before us. 8. In view of the above, we find no merit in the grounds adduced in behalf of the appellant. We did not find any cause for intervention at this stage of 'an academic exercise' with no revenue implication. Until the impugned order is given effect to in an assessment, we find no reason to intervene. 9. Accordingly, we d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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