https://www.taxtmi.com/caselaws?id=375741 The Tribunal upheld the Commissioner's decision confirming duty liability and penalties under the Customs Act for importing software declared as customized but deemed canned by the authorities. The appellant's argument that the software was tailored to individual client requirements was rejected, with the Commissioner citing specific reasons and precedents to support the classification of the software as canned. The Tribunal found that the Commissioner's decision was well-supported by detailed reasoning and upheld the duty liability and penalties imposed, dismissing all three appeals. en-us Wed, 20 Feb 2019 00:00:00 +0530 Fri, 21 Feb 2020 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375741 The Tribunal upheld the Commissioner's decision confirming duty liability and penalties under the Customs Act for importing software declared as customized but deemed canned by the authorities. The appellant's argument that the software was tailored to individual client requirements was rejected, with the Commissioner citing specific reasons and precedents to support the classification of the software as canned. The Tribunal found that the Commissioner's decision was well-supported by detailed reasoning and upheld the duty liability and penalties imposed, dismissing all three appeals. Case-Laws Customs Wed, 20 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375741