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2019 (2) TMI 1368 - CESTAT BANGALOREImport of software - Exemption from the customs duty, the additional customs duty and CVD - N/N. 20/2002(Cus) dt. 01/03/2002, No.20/2006(cus) dt. 01/03/2006 and No.6/2006CE dt. 01/03/2006 - Appellant imported certain telecommunication software through Air Cargo Complex, Thiruvananthapuram and declared the same as customized information technology software in CD falling under CTH 84 23 8020 and CETH 85 23 8020 - Held that:- The Commissioner in the impugned order has given detailed reasons for holding that the software imported is not a customized software and the same fall in the category of canned software - Further, the Commissioner has considered all the materials during the investigation. The relevant findings of the Commissioner are that the importer subscribes to different reasons for shifting the import from Bangalore to Trivandrum Air Cargo Complex including expense on transportation from Bangalore to Palakkad and increase in freight charges by M/s. Air India. No proof was produced by the importer to substantiate it. Further the importer neither explained the reasons for the payment of appropriate duty at Bangalore Air Cargo Complex when these software were cleared through Air Cargo Complex, Bangalore nor about the payment of duty on import of software from First Communication, Taiwan and M/s. Tecom, Taiwan - the appellant has not been able to rebut the detailed findings of the Commissioner in the impugned order. There is no infirmity in the impugned order - appeal dismissed.
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