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    <title>2012 (12) TMI 353 - CESTAT, MUMBAI</title>
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    <description>Royalty and licence fees payable directly or indirectly as a condition of sale were treated as includible in the customs transaction value of imported recorded media. Applying the Supreme Court principle in Living Media India Ltd. and an earlier stay order in a similar matter, the Tribunal held that the appellant had not made out a case for complete waiver of pre-deposit. Complete waiver was declined, and partial deposit was directed with balance protection granted on compliance.</description>
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      <description>Royalty and licence fees payable directly or indirectly as a condition of sale were treated as includible in the customs transaction value of imported recorded media. Applying the Supreme Court principle in Living Media India Ltd. and an earlier stay order in a similar matter, the Tribunal held that the appellant had not made out a case for complete waiver of pre-deposit. Complete waiver was declined, and partial deposit was directed with balance protection granted on compliance.</description>
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