https://www.taxtmi.com/caselaws?id=119977 CESTAT Mumbai held that demand, confiscation and penalty relating to manuals imported through courier were time-barred because the classification of printed technical material was debatable, the goods could reasonably be treated as books, and no suppression or wilful misstatement was shown; the extended period was therefore unavailable and the consequential penal action failed. On valuation, the Tribunal applied Rule 9 of the Customs Valuation Rules, 1988 and excluded know-how and licence fee, Front End Engineering Package charges, and buying services commission because they were not established as additions to the price of the imported equipment or as payments made as a condition of sale; only the limited engineering services element identified by the Commissioner was retained. en-us Wed, 06 Sep 2006 00:00:00 +0530 Mon, 16 Jul 2012 10:24:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119977 CESTAT Mumbai held that demand, confiscation and penalty relating to manuals imported through courier were time-barred because the classification of printed technical material was debatable, the goods could reasonably be treated as books, and no suppression or wilful misstatement was shown; the extended period was therefore unavailable and the consequential penal action failed. On valuation, the Tribunal applied Rule 9 of the Customs Valuation Rules, 1988 and excluded know-how and licence fee, Front End Engineering Package charges, and buying services commission because they were not established as additions to the price of the imported equipment or as payments made as a condition of sale; only the limited engineering services element identified by the Commissioner was retained. Case-Laws Customs Wed, 06 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119977