https://www.taxtmi.com/caselaws?id=340411 The Tribunal set aside the lower Revenue authorities' orders and remanded the cases to the original adjudicating authority for fresh valuation of Time Bound Software and Beta Software under Rule 9 of the Customs Valuation Rules, 2007. The valuation method applied by the Commissioner (Appeals) was deemed inappropriate for both software types, which were found to be distinct from fully packaged products and final versions, respectively. The Tribunal directed a revaluation within four months, allowing the appellants to present evidence in accordance with the law. en-us Fri, 03 Mar 2017 00:00:00 +0530 Sat, 10 Feb 2018 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340411 The Tribunal set aside the lower Revenue authorities' orders and remanded the cases to the original adjudicating authority for fresh valuation of Time Bound Software and Beta Software under Rule 9 of the Customs Valuation Rules, 2007. The valuation method applied by the Commissioner (Appeals) was deemed inappropriate for both software types, which were found to be distinct from fully packaged products and final versions, respectively. The Tribunal directed a revaluation within four months, allowing the appellants to present evidence in accordance with the law. Case-Laws Customs Fri, 03 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340411