https://www.taxtmi.com/caselaws?id=109114 The Tribunal set aside the Commissioner's decision confirming duty demand, fine, and penalty against the appellants for importing software in Diskettes with Manuals. The Tribunal found merit in the appellants' argument that the splitting of values between Diskettes and manuals at a 60:40 ratio was a longstanding practice accepted by Customs Houses nationwide before April 1991. As the disputed consignments were cleared before the change in practice, the Tribunal ruled in favor of the appellants, emphasizing the lack of justification for the penalties imposed. en-us Wed, 20 Jan 1999 00:00:00 +0530 Thu, 05 Apr 2012 18:47:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109114 The Tribunal set aside the Commissioner's decision confirming duty demand, fine, and penalty against the appellants for importing software in Diskettes with Manuals. The Tribunal found merit in the appellants' argument that the splitting of values between Diskettes and manuals at a 60:40 ratio was a longstanding practice accepted by Customs Houses nationwide before April 1991. As the disputed consignments were cleared before the change in practice, the Tribunal ruled in favor of the appellants, emphasizing the lack of justification for the penalties imposed. Case-Laws Customs Wed, 20 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109114