https://www.taxtmi.com/caselaws?id=348449 Software imported through DHL was treated as an import made for and on behalf of the appellant because the goods were ordered by the appellant, supplied directly from abroad, and delivered to it. The licence fee paid under the same commercial arrangement was held includible in the assessable value, as payment routed through an Indian subsidiary did not exclude the portion remitted to the foreign supplier from transaction value. The demand was also held within limitation because the undervaluation and the actual import arrangement supported suppression of material facts. The customs valuation, demand, and penalties were sustained. en-us Fri, 18 Aug 2017 00:00:00 +0530 Tue, 01 May 2018 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348449 Software imported through DHL was treated as an import made for and on behalf of the appellant because the goods were ordered by the appellant, supplied directly from abroad, and delivered to it. The licence fee paid under the same commercial arrangement was held includible in the assessable value, as payment routed through an Indian subsidiary did not exclude the portion remitted to the foreign supplier from transaction value. The demand was also held within limitation because the undervaluation and the actual import arrangement supported suppression of material facts. The customs valuation, demand, and penalties were sustained. Case-Laws Customs Fri, 18 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348449