2009 (11) TMI 449

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..... This is an appeal filed by the Revenue. M/s. Protocol Solutions Pvt. Ltd. imported two consignment of barcode print and cleared them on payment of duty on the basis of entries made in the Bills of entry. Pursuant to intelligence, investigation conducted revealed that the appellants had mis-declared part of the hardware as software and willfully evaded duty to the tune of Rs 60 994/- Adjudicating .....

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..... d. The impugned software formed part of the hardware and was liable to duty as hardware. The impugned goods were liable to confiscation under Section 111 (m) of the Act and appropriate fine could be validly imposed. The original authority had imposed penalty equal to the duty found to have been evaded under Section 114A of the Act. I find that in view of the express provisions in Section 114A, Com .....

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