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<h1>Appellant not liable for duty on imported software; penalty set aside.</h1> The Tribunal found that the appellant was not liable to pay duty on imported software and set aside the penalty imposed by the Additional Collector. - ... Demand - Confiscation of goods The appellant imported 'WordStar 6.0' software from Singapore at US $25 per set. Custom House proposed US $163 per set based on a magazine's price. Additional Collector confirmed valuation at US $163, imposed duty, and penalty of Rs. 25,000. Tribunal found no confiscation, appellant not liable to pay duty, penalty set aside.
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