https://www.taxtmi.com/caselaws?id=240121 The Tribunal ruled in favor of the appellant, stating that software downloaded from the internet is not subject to customs duty as it does not involve physical import of tangible media. The Tribunal waived the requirement for pre-deposit of customs duty during the appeal due to the lack of specificity in the show cause notice. The issues of set off of CVD against excise duty and allegations of suppression of information and evasion were briefly addressed but not conclusively resolved in the judgment. en-us Mon, 05 Aug 2013 00:00:00 +0530 Fri, 25 Apr 2014 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240121 The Tribunal ruled in favor of the appellant, stating that software downloaded from the internet is not subject to customs duty as it does not involve physical import of tangible media. The Tribunal waived the requirement for pre-deposit of customs duty during the appeal due to the lack of specificity in the show cause notice. The issues of set off of CVD against excise duty and allegations of suppression of information and evasion were briefly addressed but not conclusively resolved in the judgment. Case-Laws Customs Mon, 05 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240121