Imported Software Valuation Dispute Upheld: importer status and customs duty liability confirmed on identical import facts.

Declared assessable value for imported software sent on CD/DVD through DHL was rejected after the adjudicating authority relied on investigation into similar imports. Applying the earlier ruling on identical imports, the tribunal noted that the software was directly supplied to the appellant, the bill of entry was filed on its behalf, and the appellant had ordered and received the goods, which established importer status and liability to customs duty. The impugned valuation was therefore upheld, and the challenge to the customs demand failed.

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Issues: Whether the declared assessable value of the imported software was correct and whether the appellant was liable to customs duty on the basis of the impugned valuation.

Analysis: The appeal concerned import of software on CD/DVD through DHL, where the declared value was rejected by the adjudicating authority on the basis of an investigation into similar imports. Reliance was placed on an earlier decision involving identical imports, where it was held that the software was directly supplied to the appellant, the bill of entry was filed on its behalf, and the appellant had ordered and received the goods, thereby establishing importer status and liability to pay customs duty.

Conclusion: The declared assessable value was not accepted, and the appellant's challenge failed. The impugned order was sustained and the appeal was dismissed.

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