9911796707
TMI Blog2018 (4) TMI 1115X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 11.11.2014 and declared the import of 'Server' and certain related items. The Customs authorities noticed that the value declared for the imported goods appears low and further that the invoice attached was from the third party. Hence, additional documents were called for from the importer and the goods were examined on first check basis. In response to the query by the Customs, the importer submitted the relevant quotation obtained from M/s Solid State Solution Limited, UK, as also the sale invoices no. 12285 and 12286 dated 31.10.2014. Taking together these two invoices, the goods were valued as under : Item Part Number Description Qty Unit Cost (GBP) Total Cost (GBP) 1. SYS-T650 T650, Base SVV license & 1 yr HW 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (Appeals), the impugned order was passed in which the findings of the original authority was upheld. Hence, the present appeal. 3. With this background, we have heard Sh. Mohan Lal, learned counsel for the assessee-Appellants and Sh. R.K. Manjhi, learned DR for the Revenue. 4. The learned counsel submitted that the imported 'Server' was supplied pre-loaded with the necessary software, but the same was indicated separately in the invoice in the form of software licence. He argued that there is no import duty on imported software and hence, value of the same cannot be loaded to the value of the imported 'Server'. He further submitted that certain amounts were paid by the assessee-Appellants to the supplier of the 'Server' abroad toward ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on under Section 111(l),(m) of the Customs Act, 1962. 7. Upon perusal of the two invoices, we note that the seven items were mentioned in the two invoices out of which the value of the software is required to be added to that of the hardware inasmuch as the hardware is received pre-loaded with the software. However, we note that the amounts paid towards the annual maintenance contract for three years, cannot be added to the transaction value of the imported goods inasmuch as such payment is towards post import service. 8. In view of the above discussions, we modify the impugned order and remand the matter to the adjudicating authority with the direction to add the value of software to that of the hardware and charge Customs duty according ..... X X X X Extracts X X X X X X X X Extracts X X X X
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