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TMI Blog2019 (2) TMI 1368X X X X Extracts X X X X X X X X Extracts X X X X ..... ty to the extent of Rs. 14,94,049/- and also imposed penalty of Rs. 15,76,683/- under Section 112(a) read with Section 114A of Customs Act and also imposed penalty of Rs. 10,000/- on Shri D. Krishnan, Company Secretary of the assessee under Section 112(a) read with Section 114A. He also imposed penalty of Rs. 10,000/- on Shri P. Sathasivam, Deputy General Manager (Materials and Production) of the assessee under Section 112(a) read with Section 114A. Since the impugned order is common, all the appeals are being taken up for discussion and disposal. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of Power Line Carrier Communication equipments (PLCC), Electronic Private Automatic Branch Exchange ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and perused records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and law. He further submitted that the adjudicating authority has wrongly held that software imported by the appellant is not customized software. The said software is programmed based on the particular requirement of the individual clients, prior to placing the necessary purchase order with the foreign manufacturers. He further submitted that the software is imported in the form of CD or floppy and the said software was supplied after considering the specific requirement of a particular customer. 5. On the other hand, the learned AR defended the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... production. In para 11 above, Shri Sampath Kumar, Assistant General Manager (Production), BPL Telecom Pvt. Ltd. stated interalia that the software received from M/s. Tadiran Telecom used to be either in a floppy disc or CD. Of late they get it only in floppy discs and a key is also available in the floppy disc for downloading the software from the website of M/s. Tadiran Telecom. He also stated that the basis functions of all the products in a single series are the same and the changes as per customer requirement were of superficial nature. Hence the software imported from M/s. Tadiran Telecom were not customer specific but function specific. That is to say, the software readily available in the website of M/s. Tadiran Telecom can be downlo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct to such an argument on the simple reason that the software imported from M/s. Tadiran Telecom and that is produced indigenously are not proved as identical. 36. Hence the importer failed to establish that the software imported by them from M/s. Tadiran Telecom and seized as discussed above are customized software. It is only a canned software as declared before the Customs authorities of Air Cargo Complex, Bangalore by the importer. The proposal of confiscations sustains and I confiscate the software imported and seized by the officers of DRI as per mahazar dt. 12/04/2007 and relased to the importer as per bond executed on 23/05/2007 under Section 111(m) of the Customs Act, 1962. The proposal for confiscation of other imports detailed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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