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STPI units: prior approval and documentation required for DTA software sales; assessment provisional until STPI certification. STPI units must obtain STPI approval and Customs permission for DTA software sales, providing buyer identity, value and mode of sale; present AR-I and invoice to Customs at sale for assessment and submit the same invoice to the Director, STPI for valuation/certification within two days. Assessment remains provisional until STPI certification. Units must maintain a detailed DTA sale account and obtain any other required agency permissions in advance and inform Customs.
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Provisions expressly mentioned in the judgment/order text.
STPI units: prior approval and documentation required for DTA software sales; assessment provisional until STPI certification.
STPI units must obtain STPI approval and Customs permission for DTA software sales, providing buyer identity, value and mode of sale; present AR-I and invoice to Customs at sale for assessment and submit the same invoice to the Director, STPI for valuation/certification within two days. Assessment remains provisional until STPI certification. Units must maintain a detailed DTA sale account and obtain any other required agency permissions in advance and inform Customs.
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