https://www.taxtmi.com/caselaws?id=312702 The SC upheld the Tribunal's decision regarding mis-declaration of imported transmission apparatus valuation. The Court found that software embedded in equipment before supply was not post-importation activity and should be included in import valuation under Rule 9/10. Out of 19 items in Bill of Entry, only 8 were physically presented while others were embedded in the main unit. The Court applied Note 4 of Section XVI, treating individual components as one apparatus for classification purposes. The Department correctly invoked valuation principles including technical assistance fees. The appeal was dismissed, affirming the Tribunal's inclusion of software and services in import value determination. en-us Fri, 27 Sep 2019 00:00:00 +0530 Sat, 02 Mar 2024 20:27:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312702 The SC upheld the Tribunal's decision regarding mis-declaration of imported transmission apparatus valuation. The Court found that software embedded in equipment before supply was not post-importation activity and should be included in import valuation under Rule 9/10. Out of 19 items in Bill of Entry, only 8 were physically presented while others were embedded in the main unit. The Court applied Note 4 of Section XVI, treating individual components as one apparatus for classification purposes. The Department correctly invoked valuation principles including technical assistance fees. The appeal was dismissed, affirming the Tribunal's inclusion of software and services in import value determination. Case-Laws Customs Fri, 27 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312702