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TMI Blog2017 (7) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... y liability. Nor is there any notice that has computed the consequential duty liability of the appellant - In the absence of any computation of duty liability, the detriment to the appellant is not apparent. A detriment would arise only upon an assessment and we do not find any record of an assessment that is under challenge before us - Appeal dismissed - decided against appellant. - C/1107 to 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e with rule 7A of Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 and that the expenses incurred in the production of the film should be included in the assessable value. 2. The claim of the appellant is that there is no relationship between the licensors and themselves and that the agreement relates to use of license for distribution of the film on payment terms specif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e payable to the licensor as share of profit. The logic of inclusion of cost of production in the assessable value has been questioned and the decision of the Tribunal in Warner Bros (FE) Inc v. Commissioner of Customs [final order no.A/85694-85696/17/CB] has been cited in support. 4. Learned Authorised Representative places reliance on the above cited decision in re Warner Bros (FE) Inc. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed to be included in the assessable value. On a careful consideration of the order and the records, we find that no quantification has been done by either of the two lower authorities for determination of the duty liability. Nor is there any notice that has computed the consequential duty liability of the appellant. 7. It would appear that the principles to be followed for valuation of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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