Distinctness of software and hardware for customs valuation was...

Distinctness of software and hardware for customs valuation was reaffirmed: software supplied with imported machines is ordinarily distinct and not includable in the assessable value unless the legal tests for treating hardware and software as a single assessable good are satisfied; on the facts the Tribunal rejected inclusion of software value in diamond scanning machines and did not sustain the Commissioner's valuation. Re-opening of finalised assessments by invoking the extended period was held unjustified where duties were paid, no fraud or misrepresentation or excess payment beyond invoices was shown, and penalties and redemption fines were not sustainable absent any prohibition or regulatory breach on importation.