2016 (3) TMI 1135 - SCH - Customs

Valuation - Import of Oracle packaged software - condition of sale or condition of use - The decision in the case of Shri Atul Kaushik Shri Krishan Dhawan M/s. Oracle India Pvt. Ltd. Versus C.C. (Export) New Delhi 2015 (9) TMI 317 - CESTAT NEW DELHI referred - Held that - We see no reason to interfere with the impugned order passed by Customs Excise & Service Tax Appellate Tribunal - appeal dismissed.

Summary

The Supreme Court dismissed the civil appeal as there was no reason to interfere with the impugned order passed by the Customs, Excise & Service Tax Appellate Tribunal. (2016 (3) TMI 1135 - SC)