https://www.taxtmi.com/caselaws?id=348449 The Tribunal upheld the demand for differential customs duty and penalties against the appellant for mis-declaration of the value of imported software. The appellant's status as the importer was established based on their actions in ordering and receiving the software, making them liable for customs duty payment. The Tribunal rejected the appellant's arguments on jurisdiction and limitation period for the show cause notice. Additionally, the Tribunal upheld the imposition of penalties on the appellant for mis-declaration and under-valuation of the software imports, dismissing the appeal and affirming the impugned order. 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 The Tribunal upheld the demand for differential customs duty and penalties against the appellant for mis-declaration of the value of imported software. The appellant's status as the importer was established based on their actions in ordering and receiving the software, making them liable for customs duty payment. The Tribunal rejected the appellant's arguments on jurisdiction and limitation period for the show cause notice. Additionally, the Tribunal upheld the imposition of penalties on the appellant for mis-declaration and under-valuation of the software imports, dismissing the appeal and affirming the impugned order. Case-Laws Customs Fri, 18 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348449