https://www.taxtmi.com/caselaws?id=779703 CESTAT held that license payments for software were not includible in the customs value of the imported CD under rule 9(1)(c) read with the 1988 Valuation Rules because the four statutory conditions were not satisfied (licence unrelated to the physical CD, not payable at import, not a condition of sale, and not excluded from price paid). Consequently rejection of transaction value, levy of differential duty with interest, and penalties under s.112(a) were set aside. The appeals were allowed and impugned orders vacated. en-us Mon, 29 Sep 2025 00:00:00 +0530 Thu, 09 Oct 2025 15:03:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779703 CESTAT held that license payments for software were not includible in the customs value of the imported CD under rule 9(1)(c) read with the 1988 Valuation Rules because the four statutory conditions were not satisfied (licence unrelated to the physical CD, not payable at import, not a condition of sale, and not excluded from price paid). Consequently rejection of transaction value, levy of differential duty with interest, and penalties under s.112(a) were set aside. The appeals were allowed and impugned orders vacated. Case-Laws Customs Mon, 29 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779703