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2014 (12) TMI 1296 - GUJARAT HIGH COURTPenalties - confiscation - software component of diamond scanning machine - The Customs authority holds a belief that such software would form part of the imported goods and therefore, would invite customs duty along with the hardware - service tax with interest already paid - Held that: - where the same import of software has been held by one wing of the department as providing of service and also levied service tax on the same, continued attachment by the customs department on the premise that the same was liable to confiscation on the ground of misdeclaration of valuation of the imported goods for the purpose of customs duty, would not be permissible - the petitioner does not dispute its service tax liability and has accepted the principal component of tax without appeal - petition allowed.
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