https://www.taxtmi.com/caselaws?id=245652 The Court held that the imported software could be subject to service tax or customs duty. It directed the petitioner to give a bond for the full value of the goods to utilize the seized machinery with the software for manufacturing activities. The Court modified the conditions for releasing the seized goods, allowing the petitioner to use the software by providing a bond and filing an undertaking. It asserted jurisdiction based on the location of the petitioner's manufacturing unit, machinery, and software in Surat, disposing of the petition with directions for utilizing the seized machinery at the Surat unit. en-us Thu, 20 Mar 2014 00:00:00 +0530 Tue, 25 Nov 2014 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245652 The Court held that the imported software could be subject to service tax or customs duty. It directed the petitioner to give a bond for the full value of the goods to utilize the seized machinery with the software for manufacturing activities. The Court modified the conditions for releasing the seized goods, allowing the petitioner to use the software by providing a bond and filing an undertaking. It asserted jurisdiction based on the location of the petitioner's manufacturing unit, machinery, and software in Surat, disposing of the petition with directions for utilizing the seized machinery at the Surat unit. Case-Laws Customs Thu, 20 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245652