https://www.taxtmi.com/caselaws?id=238171 In appeals against customs duty demand on imported telecom equipment and software, the Tribunal found no prima facie basis for complete waiver of pre-deposit. It noted that the contract appeared to be for supply of the system as a whole, with hardware and software value split only in purchase orders and invoices, and that the separate import of software may have been a sham. Authorities concerning software used with ordinary computers were treated as distinguishable because the present dispute involved telecom equipment supplied with pre-loaded hardware and software. The appellants were therefore required to make a partial pre-deposit for admission of the appeals, while waiver of pre-deposit of interest and penalties and stay of recovery were granted subject to that deposit. en-us Thu, 04 Jul 2013 00:00:00 +0530 Thu, 17 Oct 2013 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238171 In appeals against customs duty demand on imported telecom equipment and software, the Tribunal found no prima facie basis for complete waiver of pre-deposit. It noted that the contract appeared to be for supply of the system as a whole, with hardware and software value split only in purchase orders and invoices, and that the separate import of software may have been a sham. Authorities concerning software used with ordinary computers were treated as distinguishable because the present dispute involved telecom equipment supplied with pre-loaded hardware and software. The appellants were therefore required to make a partial pre-deposit for admission of the appeals, while waiver of pre-deposit of interest and penalties and stay of recovery were granted subject to that deposit. Case-Laws Customs Thu, 04 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238171