https://www.taxtmi.com/caselaws?id=34445 The Tribunal upheld the jurisdiction of the Commissioner of Customs (Preventive) to adjudicate the pending bill of entry due to concurrent jurisdiction. The consignment value was enhanced to 9,50,000 Euros, including software value in the assessable value of hardware. Goods were classified under heading 8479.9090 instead of 8471.3039. Software value was excluded from the assessable value based on precedents. The Tribunal found procedural fairness was maintained, reducing the redemption fine and penalty amounts. en-us Thu, 23 Oct 2008 00:00:00 +0530 Sun, 30 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34445 The Tribunal upheld the jurisdiction of the Commissioner of Customs (Preventive) to adjudicate the pending bill of entry due to concurrent jurisdiction. The consignment value was enhanced to 9,50,000 Euros, including software value in the assessable value of hardware. Goods were classified under heading 8479.9090 instead of 8471.3039. Software value was excluded from the assessable value based on precedents. The Tribunal found procedural fairness was maintained, reducing the redemption fine and penalty amounts. Case-Laws Customs Thu, 23 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34445