https://www.taxtmi.com/caselaws?id=782182 CESTAT Chennai dismissed the appellant's appeal concerning valuation of imported SAP software received on CD/DVD under an End-User License Agreement. Relying on earlier CESTAT precedents on identical facts, the Tribunal held that, although the courier filed the bill of entry without specific authorization, the software was ordered by and delivered to the appellant, making it the importer under the Customs Act and liable for customs duty. Finding no infirmity in the lower authority's rejection of the declared assessable value, the impugned order was upheld. en-us Tue, 27 May 2025 00:00:00 +0530 Wed, 26 Nov 2025 08:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782182 CESTAT Chennai dismissed the appellant's appeal concerning valuation of imported SAP software received on CD/DVD under an End-User License Agreement. Relying on earlier CESTAT precedents on identical facts, the Tribunal held that, although the courier filed the bill of entry without specific authorization, the software was ordered by and delivered to the appellant, making it the importer under the Customs Act and liable for customs duty. Finding no infirmity in the lower authority's rejection of the declared assessable value, the impugned order was upheld. Case-Laws Customs Tue, 27 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782182