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TMI Blog2017 (5) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... l with the submission of the Appellants that under Heading No.85.24, customs duty is leviable on media alone. That the same ground was urged before Tribunal also but the Final Order has not given findings on this submission of the Appellant. (ii) That valuation under Rule 8 of Customs Valuation Rules has been wrongly ordered and valuation has to be in terms of Rule 7 as after Appellants have stopped importing CDs the DSPs were importing the CDs and declaring the value inclusive of royalty. Rule 7 states that the price at which the imported goods are sold, post import in greatest aggregate quantity in India and the Appellants had furnished those details. That the SCN rules out application of Rule 7 on the ground that data was not available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an, Ld. Advocate and Shri. Srinidhi Ganeshan, Ld. Advocate for the Applicant reiterates grounds taken in the applications. 3. On the other hand, Shri M.K. Sarangi, Ld. Joint Commissioner(A.R.) appearing on behalf of the Revenue submits that this Tribunal has rightly disposed of the appeal. Hence, there is no mistake apparent on record. 4. On careful consideration of submissions made by both the sides, we find that submission of Appellant that under heading 85.24 customs duty is leviable on media alone is not tenable. It is the value of the software that has to be considered which includes the royalty for the purpose of levy of duty. From the facts of the case it is absolutely clear that ultimately it is M/s Microsoft who is creator of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s got no application. All these aspects have already been looked into while passing the final order. 6. The Applicant has taken a ground that they have disclosed the department that the custom duty is being paid with respect to media value and that they had submitted GATT declaration and hence extended period of demand is not sustainable. We find that it is only after detailed investigation by the department, the arrangement of payments made in complex manner was unearthed. Since the facts were suppressed and wrongful declaration was made consequentially the extended period has been rightly invoked. 7. As regard imposition of penalty and redemption fine we find that the goods were imported by wrongful declaration. The facts were concealed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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