https://www.taxtmi.com/caselaws?id=325751 Licence fee paid to a foreign supplier for imported recorded media was includible in assessable value where it was paid before importation and formed a condition of sale, so the valuation demand succeeded on that issue. However, because the same valuation question had already seen conflicting tribunal views on substantially similar facts, the extended period of limitation was not invocable. As the demand related entirely to the extended period, it was time-barred and the appeals were allowed. en-us Wed, 13 Jan 2016 00:00:00 +0530 Mon, 09 May 2016 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325751 Licence fee paid to a foreign supplier for imported recorded media was includible in assessable value where it was paid before importation and formed a condition of sale, so the valuation demand succeeded on that issue. However, because the same valuation question had already seen conflicting tribunal views on substantially similar facts, the extended period of limitation was not invocable. As the demand related entirely to the extended period, it was time-barred and the appeals were allowed. Case-Laws Customs Wed, 13 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325751