https://www.taxtmi.com/caselaws?id=214658 Preloaded, machine-specific software essential to the identity and functioning of imported telecom equipment forms part of the assessable value where the equipment and software constitute an integrated system. Separate software media may be disregarded where it is redundant or used to understate value. Show-cause notices issued by an ADG DRI with the relevant appointment and authorisation are treated as valid, and adjudication by the issuing officer does not itself breach natural justice absent prejudice. Confiscation depends on the offending character of goods, not prior physical seizure of every item. Suppression and deceptive value splitting support the extended period and penalties, while penalties require evidence against each noticee. en-us Thu, 07 Jun 2012 00:00:00 +0530 Sat, 09 Mar 2013 13:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214658 Preloaded, machine-specific software essential to the identity and functioning of imported telecom equipment forms part of the assessable value where the equipment and software constitute an integrated system. Separate software media may be disregarded where it is redundant or used to understate value. Show-cause notices issued by an ADG DRI with the relevant appointment and authorisation are treated as valid, and adjudication by the issuing officer does not itself breach natural justice absent prejudice. Confiscation depends on the offending character of goods, not prior physical seizure of every item. Suppression and deceptive value splitting support the extended period and penalties, while penalties require evidence against each noticee. Case-Laws Customs Thu, 07 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214658