DOWNLOADING OF SOFTWARE

[Joginder Pal]

I am downloading a software and paying to an American owner in $ through my company's a/c in the bank. Whether such download is duty free and whether I need to file Bill of Entry.- Jogi

AI Summary

Import of goods: downloaded software treated as non-goods, so customs duty and bill of entry not required.
Imposition of customs duty requires importation of goods; electronically downloaded software is not goods for customs purposes, and therefore no bill of entry is required even if payment is made to a foreign owner.