Valuation - Import of software - mode of import of software - ...

Government Company Cleared of Collusion in Software Valuation; Payment Demand Upheld, Penalty Overturned.

March 30, 2019

Case Laws Customs AT

Valuation - Import of software - mode of import of software - BSNL being a Government Company, which cannot be alleged that they have colluded with the appellant in erroneously splitting the value of the hardware and software component - Demand confirmed, penalty set aside.

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Valuation - Import of software - mode of import of software - ...

Government Company Cleared of Collusion in Software Valuation; Payment Demand Upheld, Penalty Overturned.

March 30, 2019

Case Laws Customs AT

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