https://www.taxtmi.com/caselaws?id=782182 Declared assessable value for imported software sent on CD/DVD through DHL was rejected after the adjudicating authority relied on investigation into similar imports. Applying the earlier ruling on identical imports, the tribunal noted that the software was directly supplied to the appellant, the bill of entry was filed on its behalf, and the appellant had ordered and received the goods, which established importer status and liability to customs duty. The impugned valuation was therefore upheld, and the challenge to the customs demand failed. 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 Declared assessable value for imported software sent on CD/DVD through DHL was rejected after the adjudicating authority relied on investigation into similar imports. Applying the earlier ruling on identical imports, the tribunal noted that the software was directly supplied to the appellant, the bill of entry was filed on its behalf, and the appellant had ordered and received the goods, which established importer status and liability to customs duty. The impugned valuation was therefore upheld, and the challenge to the customs demand failed. Case-Laws Customs Tue, 27 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782182