Tribunal rules in favor of GSM service providers on duty assessment for software value.

The Tribunal ruled in favor of the appellants, leading service providers for GSM Mobile Telephones, regarding the inclusion of software value in duty assessment. Despite conflicting decisions and the complexity of the issue, the Tribunal leaned towards the appellants' argument that the software was separately priced and not embedded in the equipment. They ordered a full waiver of duties and penalties pending further hearing. No separate judgment was provided by the judges in this case.

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Issues involved:
The judgment involves the issue of whether the value of software imported along with equipment is includible in the assessment for duty purposes.

Issue 1: Inclusion of software value in assessment
The appellants, leading service providers for GSM Mobile Telephones, imported hardware and software from a foreign supplier. The question was whether the value of the software should be added to the equipment's value for assessment. The appellants argued that the software was not embedded and was separately priced. They cited legal precedents and technical opinions to support their position. The Special Counsel contended that the software was embedded, and investigations revealed collusion to undervalue the hardware. The Tribunal noted the complexity of the issue and the conflicting decisions but leaned towards the appellants' position. They ordered a full waiver of duties/penalties pending further hearing.

Separate Judgment:
No separate judgment was delivered by the judges in this case.

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