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2017 (9) TMI 1206 - AT - CustomsMisdeclaration of value imported goods - software - The appellant has claimed that they cannot be considered as the importer, since they have made payment to SAP India in INR for procurement of software which is only a domestic transaction. They have also claimed that they did not file the bill of entry nor did they authorised M/S DHL to file bill of entry - Held that: - It is evident that the software was directly supplied by SAP Germany to the appellant and DHL has filed the bill of entry on behalf of the appellant. Though no authorization was given by the appellant to DHL, it is an undisputed position that the software has, in fact, been ordered by the appellant and have been delivered to them by DHL. These actions clearly establish that the appellant is to be considered as the importer under Customs Act and, therefore, liable to the payment of customs duty. The portion of the license fee, which was paid by the importer of software which was repatriated to the foreign supplier of software, needs to be included in the assessable value of imported goods. Time limitation - Held that: - there is no evidence which implicates the appellants - There were also very much aware that such software was to be supplied by SAP Germany and is an import transaction. But for the detailed investigations carried out by DRI, the evasion of custom duty would have gone unnoticed. Hence, we find no merit in the argument that there was no willful suppression of facts by the appellant. Appeal dismissed - decided against appellant.
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