https://www.taxtmi.com/caselaws?id=345009 The Tribunal upheld the inclusion of expenses in the assessable value as per Customs Valuation Rules in the case involving M/s Shringar Films Pvt Ltd. Despite arguments against the lack of evidence of payments to licensors and absence of a sale between licensor and licensee, the Tribunal found no grounds for intervention. The impugned order directed the enhancement of value but failed to quantify duty liability, leading to dismissal of appeals. The Tribunal emphasized the need for an assessment under challenge for any intervention, highlighting the importance of effecting the impugned order for consideration. en-us Mon, 12 Jun 2017 00:00:00 +0530 Wed, 05 Jul 2017 10:51:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345009 The Tribunal upheld the inclusion of expenses in the assessable value as per Customs Valuation Rules in the case involving M/s Shringar Films Pvt Ltd. Despite arguments against the lack of evidence of payments to licensors and absence of a sale between licensor and licensee, the Tribunal found no grounds for intervention. The impugned order directed the enhancement of value but failed to quantify duty liability, leading to dismissal of appeals. The Tribunal emphasized the need for an assessment under challenge for any intervention, highlighting the importance of effecting the impugned order for consideration. Case-Laws Customs Mon, 12 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345009