https://www.taxtmi.com/caselaws?id=80159 Imported hardware parts were treated as conforming to the import licence and control policy because the policy used computer system categories interchangeably and the industrial licence was retrospectively amended; the customs objection based on end-use therefore failed. The tribunal also accepted a retail-price based valuation method that allowed wholesale discount and then deducted software value, requiring the hardware assessment to be redone. Software packs with manuals were treated as unauthorised imports liable to confiscation, but the penalty was set aside for lack of mens rea and the redemption fine was reduced. Exemption notifications were allowed only for the hardware, not the software. en-us Tue, 30 May 1989 00:00:00 +0530 Wed, 15 Jun 2011 11:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80159 Imported hardware parts were treated as conforming to the import licence and control policy because the policy used computer system categories interchangeably and the industrial licence was retrospectively amended; the customs objection based on end-use therefore failed. The tribunal also accepted a retail-price based valuation method that allowed wholesale discount and then deducted software value, requiring the hardware assessment to be redone. Software packs with manuals were treated as unauthorised imports liable to confiscation, but the penalty was set aside for lack of mens rea and the redemption fine was reduced. Exemption notifications were allowed only for the hardware, not the software. Case-Laws Customs Tue, 30 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80159