https://www.taxtmi.com/caselaws?id=1796 The Tribunal ruled in favor of the importer, holding that the CD ROMS qualified as computer software for exemption under Notification No. 11/97-CUS. It was found that the confiscation of the items and penalties imposed were unjustified as the CD ROMS were correctly declared and eligible for exemption. The Tribunal rejected the revenue's appeal for penalty enhancement, ultimately disposing of all appeals in favor of the importer. en-us Thu, 17 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1796 The Tribunal ruled in favor of the importer, holding that the CD ROMS qualified as computer software for exemption under Notification No. 11/97-CUS. It was found that the confiscation of the items and penalties imposed were unjustified as the CD ROMS were correctly declared and eligible for exemption. The Tribunal rejected the revenue's appeal for penalty enhancement, ultimately disposing of all appeals in favor of the importer. Case-Laws Customs Thu, 17 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1796