https://www.taxtmi.com/caselaws?id=467394 Dispute concerned whether specialised software bundled with an imported diamond-scanning machine is taxable as a service or forms part of the dutiable value of the imported goods, and whether tax authorities may pursue both service-tax recovery and customs demand for the same transaction. HC recorded that service-tax adjudication had affirmed a service-tax demand (basic tax paid; penalties contested) but did not resolve the legal issue of dual characterisation or permissibility of concurrent proceedings. Court issued notice, directed adjudicatory proceedings to be listed for hearing, and granted interim facilitation allowing the importer to seek adjournment before the adjudicating authority. en-us Tue, 18 Nov 2014 00:00:00 +0530 Tue, 17 Mar 2026 15:24:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467394 Dispute concerned whether specialised software bundled with an imported diamond-scanning machine is taxable as a service or forms part of the dutiable value of the imported goods, and whether tax authorities may pursue both service-tax recovery and customs demand for the same transaction. HC recorded that service-tax adjudication had affirmed a service-tax demand (basic tax paid; penalties contested) but did not resolve the legal issue of dual characterisation or permissibility of concurrent proceedings. Court issued notice, directed adjudicatory proceedings to be listed for hearing, and granted interim facilitation allowing the importer to seek adjournment before the adjudicating authority. Case-Laws Customs Tue, 18 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467394