https://www.taxtmi.com/caselaws?id=795580 Software licences downloaded separately from imported hardware locks are includible in the customs assessable value where they are supplier-provided, customised to each lock, and indispensable for activation and functioning. Although delivered electronically, the hardware and software constitute integral components of a single imported product for transaction-value assessment. Where the importer knew the software's nature and value but omitted it from the declared assessable value, and sent purported download intimations to an incompetent authority, the omission results in customs duty evasion. The extended limitation period, differential duty demand, and penalty consequently apply. en-us Wed, 22 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795580 Software licences downloaded separately from imported hardware locks are includible in the customs assessable value where they are supplier-provided, customised to each lock, and indispensable for activation and functioning. Although delivered electronically, the hardware and software constitute integral components of a single imported product for transaction-value assessment. Where the importer knew the software's nature and value but omitted it from the declared assessable value, and sent purported download intimations to an incompetent authority, the omission results in customs duty evasion. The extended limitation period, differential duty demand, and penalty consequently apply. Case-Laws Customs Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795580