Home Case Index All Cases Customs Customs + AT Customs - 2013 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (8) TMI 399 - AT - CustomsEscapement of duty – whether there was the case as to the escapement of duty on the part of assessee – department was of the view that they had artificially splited into the values to software and hardware and claimed nil rate of duty on the value of CD ROM/software while paying duty for the hardware HWT imported separately through port - Held that:- Order passed by the Commissioner on appreciation of erroneous facts - order was not sustainable in the eyes of law – Court followed the judgement of PSI DATA SYSTEMS LTD. Versus COLLECTOR OF CENTRAL EXCISE (1996 (12) TMI 47 - SUPREME COURT OF INDIA) - order was beyond the scope of the show-cause notice - Hardware and software to be assessed independently on merits whether they imported together or separately - Commissioner had gone beyond the scope of show-cause notice by holding that the appellants have inflated the value of software – decided in favour of assessee.
|