https://www.taxtmi.com/caselaws?id=243463 A one-day delay in filing the appeals was explained by a defect in the appeal papers detected at presentation, and the explanation was accepted as satisfactory, so the delay was condoned. In the dispute on interim relief, royalty and licence fee paid in advance for imported recorded media carrying cinematic, television, ancillary and video rights were treated as prima facie includible in assessable value because the payments operated as a condition precedent for supply and were not limited to a bare right of reproduction. The plea of non-suppression was rejected for interim purposes, complete waiver of pre-deposit was declined, and only partial stay was granted on further deposit. en-us Wed, 14 Dec 2011 00:00:00 +0530 Mon, 03 Feb 2014 08:24:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243463 A one-day delay in filing the appeals was explained by a defect in the appeal papers detected at presentation, and the explanation was accepted as satisfactory, so the delay was condoned. In the dispute on interim relief, royalty and licence fee paid in advance for imported recorded media carrying cinematic, television, ancillary and video rights were treated as prima facie includible in assessable value because the payments operated as a condition precedent for supply and were not limited to a bare right of reproduction. The plea of non-suppression was rejected for interim purposes, complete waiver of pre-deposit was declined, and only partial stay was granted on further deposit. Case-Laws Customs Wed, 14 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243463