https://www.taxtmi.com/caselaws?id=377511 The Tribunal partially allowed the appeals, reducing the penalty under Section 112 of the Customs Act to Rs. 25,00,000/- and setting aside the penalty under Section 11AC of the Central Excise Act. The duty demands in both appeals were confirmed. The decision emphasized the inclusion of preloaded software in the hardware's value and recognized the appellants' compliance with their agreement with BSNL. en-us Thu, 28 Mar 2019 00:00:00 +0530 Fri, 06 Nov 2020 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377511 The Tribunal partially allowed the appeals, reducing the penalty under Section 112 of the Customs Act to Rs. 25,00,000/- and setting aside the penalty under Section 11AC of the Central Excise Act. The duty demands in both appeals were confirmed. The decision emphasized the inclusion of preloaded software in the hardware's value and recognized the appellants' compliance with their agreement with BSNL. Case-Laws Customs Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377511