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2014 (4) TMI 465 - AT - CustomsWaiver of pre deposit - valuation - whether separate import of software is a dummy transaction - import of Mobile Switching Centre and other equipments - Revenue contends that value of the equipment should have been assessed by including the value of software and duty on the combination of the software and hardware should have been paid at the rate applicable to hardware - Held that:- Prima facie the facts suggest that the applicant had not disclosed that software was pre-loaded in the system. Further there was an attempt to show separate import of software in media when such software was not put to use. So prima facie we see force in the argument of Revenue in this matter. If the import of software was a sham transaction the argument that it had value appears to be prima facie unsustainable - applicants have failed to make out of case for waiver of pre-deposit - Conditional stay granted.
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