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2013 (11) TMI 1298 - AT - CustomsEntitlement to benefit of set off of CVD against Excise duty Waiver of Pre-deposit Softwares downloaded to be included in the cost of manufacture or not Held that:- There was no suppression of information - Law requires that there should be presence of any of the elements of Section 28 of Customs Act, 1962 with a premeditated mind to cause evasion - Prima facie, it is not apparent from the record as to willful evasion the requirement of pre-deposits waived till the disposal There was no physical import of magnetic media or optical media with software recorded on it - ASSOCIATED CEMENT COMPANIES LTD. Versus CC [2001 (1) TMI 248 - Supreme court of India] and DIGITAL EQUIPMENTS (INDIA) LTD. Versus COLLECTOR OF CUS., BANGALORE [2001 (4) TMI 476 - CEGAT, BANGALORE] the show cause notice does not even mention the Tariff heading under which the software downloaded through internet is sought to be charged to customs duty - the stay application is allowed and pre-deposit is waived till the disposal stay granted.
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