https://www.taxtmi.com/caselaws?id=256179 Distribution fee remitted to a foreign entity for non-exclusive rights to distribute a television service in India was not includible in the assessable value of imported beta tape masters under Rule 10(1)(c) of the Customs Valuation Rules, 2007. The payment was linked to broadcasting and distribution services in India, not to the imported tapes, and there was no evidence of royalty, licence fee, or a condition of sale for the goods. The tapes were used only for limited ancillary purposes such as certification and technical checks. Accordingly, the enhanced value, customs duty demand, interest, confiscation and penalty could not be sustained. en-us Tue, 25 Nov 2014 00:00:00 +0530 Fri, 19 Jun 2015 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256179 Distribution fee remitted to a foreign entity for non-exclusive rights to distribute a television service in India was not includible in the assessable value of imported beta tape masters under Rule 10(1)(c) of the Customs Valuation Rules, 2007. The payment was linked to broadcasting and distribution services in India, not to the imported tapes, and there was no evidence of royalty, licence fee, or a condition of sale for the goods. The tapes were used only for limited ancillary purposes such as certification and technical checks. Accordingly, the enhanced value, customs duty demand, interest, confiscation and penalty could not be sustained. Case-Laws Customs Tue, 25 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256179