2016 (3) TMI 935

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.... For the Petitioner : Shri Anil Mishra, Advocate For the Respondent : Shri Sanjay Jain, D.R. ORDER PER R.K. SINGH: Appeals are filed against order-in-appeal dated 29.3.2011 which upheld the order-in-original dated 3.8.2010 in terms of which value of recorded media containing foreign feature films declared by the appellant was rejected and the amount of licence fee paid for importing th....

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....(c) of the said Customs Valuation Rules. 3. The appellant has contended that in the case of M/s Star Entertainment, the issue has been finally decided against the assessee by Larger Bench of CESTAT vide order reported at 2014(5) TMI 713-CESTAT-Mumbai (LB) but it was held that in the given circumstances the extended period was not invocable. 4. Ld. DR while agreeing that the issue is covered ....

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.... at the level of Tribunal there was difference of opinion regarding includibility of the licence fee in the assessable value necessitating the reference to a 3rd Member, the extended period is not invocable. Indeed in the case of Star Entertainment (supra) it was held that in these facts and circumstances (which are similar to the facts and circumstances in the present appeal) extended period cann....