2007 (9) TMI 63

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.... the Commissioner of Customs (Appeals) who has set aside the adjudication order passed by the Deputy Commissioner who had enhanced the declared value of pre-recorded compact audio discs and DVDs imported by the respondents herein by 50%, and allowed the importer's appeal. 2.  On hearing both sides,  we find that the issue in dispute is no longer res integra as it stands settled in fav....

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....on Rules, 1988, royalty related to the imported goods as a condition of sale of the goods is required to be added to the price actually paid or payable. Interpretative notes to Section 9(1)(c) state that payments made by the buyer for the rights to distribute or resell the imported goods shall not be added to the price actually paid or payable for the imported goods if such goods are not a conditi....

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....retative notes to Rule 9(1)(c) that the payment of royalty by them to Sony Corporation of America cannot be included in the price of the imported goods." 3. Learned Jt. CDR has not been able to establish that the terms and conditions of the present contract entered into between the importers and their suppliers are in any way different from those in the agreement entered into between the respon....