https://www.taxtmi.com/caselaws?id=359236 Royalty or licence fee linked to imported digital beta tapes was held includible in assessable value because the import covered both the media and the contents, and the contract tied payment to the episodes imported. The challenge to the extended period of recovery also failed on the facts, as the circumstances were treated as materially different from the precedent relied on. Redemption fine was deleted because the goods had already been cleared and were no longer available for confiscation or redemption. Accordingly, the assessable value enhancement and limitation finding were sustained, but the fine was set aside. en-us Thu, 05 Apr 2018 00:00:00 +0530 Mon, 04 Mar 2019 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359236 Royalty or licence fee linked to imported digital beta tapes was held includible in assessable value because the import covered both the media and the contents, and the contract tied payment to the episodes imported. The challenge to the extended period of recovery also failed on the facts, as the circumstances were treated as materially different from the precedent relied on. Redemption fine was deleted because the goods had already been cleared and were no longer available for confiscation or redemption. Accordingly, the assessable value enhancement and limitation finding were sustained, but the fine was set aside. Case-Laws Customs Thu, 05 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359236