Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

Valuation - includibility - royalty paid to copyright-holders of ...


Appellant Challenges Inclusion of Film Royalties in Customs Valuation, Citing Lack of Findings on Supplier Relationship.

July 5, 2017

Case Laws     Customs     AT

Valuation - includibility - royalty paid to copyright-holders of films - The appellant is not wrong in contending that there is no proper finding on relationship with the foreign supplier and the consequent rejection of declared value on that ground will not meet the test of law

View Source

 


 

You may also like:

  1. The case pertains to the valuation of imported goods and the inclusion of royalty payments for determining the transaction value. The key points are: The transaction...

  2. Valuation of imported goods - inclusion of royalty and the cost of advertisement incurred by the Appellant in India in assessable value - related party - The Tribunal...

  3. Undervaluation of imported goods - Patchouli Oil - The CESTAT found that the rejection of the declared value lacked legal basis and was unsupported by evidence. The...

  4. The case involves a dispute regarding valuation for import assessment. The appellant challenges the rejection of declared value in favor of depreciated value in the...

  5. Rejection of valuation report obtained by the RP from its valuers - The NCLAT observed that, Resolution Professional appointed valuers for asset valuation under CIRP...

  6. Appellant challenged inclusion of royalty and cost of advertisement incurred in India in assessable value of imported goods u/rs 10(1)(c) and 10(1)(e) of Customs...

  7. Entitlement to file an appeal as an Independent Director in the Corporate Debtor - The appellant, an erstwhile director of the corporate debtor, challenged the admission...

  8. Valuation - inclusion of royalty in the transaction value - Rule 10 (c) of Custom Valuation Rules, 2007 - the invoice value is not required to be loaded by including the...

  9. Maintainability of Refund claim - Order of assessment was not challenged - the Tribunal upheld the department's action, stating that customs duty is to be charged based...

  10. The case involves property forfeiture under SAFEMA, which was also part of TADA proceedings. The Appellant's challenge based on different statutes was rejected. The...

  11. Revocation of the Customs Broker Licence - The appellant argued that the license had already been revoked once and reinstated by the Tribunal, making the subsequent...

  12. Renting of immovable property service - The appellant entered into agreements with the film distributors under which the film distributors granted copyright license in...

  13. Renting of immovable property Service - Bundled services - Appellant had entered into agreements with films Distributors under which the theatrical exhibition rights for...

  14. Valuation of imports from related suppliers and the inclusion or exclusion of royalty in the transaction value. The key points are: Rule 10(1)(c) of the Customs...

  15. Rejection of transaction value declared by appellant was improper as it lacked cogent and comparable evidence from contemporaneous imports. Adjudicating authority failed...

 

Quick Updates:Latest Updates