https://www.taxtmi.com/caselaws?id=97800 The Tribunal upheld the classification of TK-50 cartridges as recorded media under Heading 8524, remanding the case for valuation determination. Software licenses' value was to be included in recorded media valuation. E-mail transfers of PAK information were not subject to import duty. Penalties under Sections 111(m) and 112(a)(v) were contingent on valuation outcomes. The case was remanded for penalty and confiscation reassessment. en-us Tue, 10 Apr 2001 00:00:00 +0530 Wed, 18 Jan 2012 11:19:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97800 The Tribunal upheld the classification of TK-50 cartridges as recorded media under Heading 8524, remanding the case for valuation determination. Software licenses' value was to be included in recorded media valuation. E-mail transfers of PAK information were not subject to import duty. Penalties under Sections 111(m) and 112(a)(v) were contingent on valuation outcomes. The case was remanded for penalty and confiscation reassessment. Case-Laws FEMA Tue, 10 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97800