Home Case Index All Cases Customs Customs + AT Customs - 2013 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 626 - AT - CustomsValuation - Benefit of notification 21/2002-Cus - Import of telephone software - inclusion of value of software in the cost of equipments - Held that:- facts of the case as brought out in the investigation prima facie supports the case of Revenue. The initial agreement do not indicate any separate supply of software. Only at the stage of issuing purchase order and the invoice the value is split. The case of Revenue is that the equipment as presented were loaded with software and the separate import of the software was a sham. The fact that Revenue did not notice it at the time of clearance of the import of the equipment may not come to the help of the applicants - The case laws cited by the counsel relates to software for ordinary computers and not for telecom equipment where hardware and software are developed and supplied by the same supplier in a pre-loaded manner - Thus the nature of the equipment vis-a vis the software is prima facie similar to that in that in the case of Anjaleem Enterprises Pvt. Ltd (2006 (1) TMI 271 - SUPREME COURT OF INDIA) and Bharti Airtel Ltd. (2012 (7) TMI 233 - CESTAT, BANGALORE) where the cases stand decided in favor of Revenue. In view of the Apex Court decision in the case of Anjaleem Enterprises which is not considered in the case of Vodofone Essar Digilink (2008 (10) TMI 173 - CESTAT, MUMBAI) we do not want to go by the said decision at this stage. Therefore, we consider it proper to call for a pre-deposit of Rs. one crore within eight weeks for admission of appeal - stay granted partly.
|