https://www.taxtmi.com/caselaws?id=340257 The Tribunal allowed the appeal by remanding the case to the original adjudication authority for a fresh decision on both valuation and royalty issues, emphasizing adherence to Customs Valuation Rules and relevant provisions. The Deputy Commissioner's method of deducting from the retail sale price for valuation of CDs/DVDs was found to be flawed, as it did not consider the unit price at which goods are sold to unrelated persons in India. Regarding the levy of customs duty on royalty paid for online downloads, the Tribunal ruled that while royalty should be included in the assessable value, customs duty does not apply to goods imported through internet downloads due to the absence of a collection mechanism. en-us Fri, 10 Mar 2017 00:00:00 +0530 Sat, 30 Dec 2017 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340257 The Tribunal allowed the appeal by remanding the case to the original adjudication authority for a fresh decision on both valuation and royalty issues, emphasizing adherence to Customs Valuation Rules and relevant provisions. The Deputy Commissioner's method of deducting from the retail sale price for valuation of CDs/DVDs was found to be flawed, as it did not consider the unit price at which goods are sold to unrelated persons in India. Regarding the levy of customs duty on royalty paid for online downloads, the Tribunal ruled that while royalty should be included in the assessable value, customs duty does not apply to goods imported through internet downloads due to the absence of a collection mechanism. Case-Laws Customs Fri, 10 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340257