https://www.taxtmi.com/caselaws?id=801753 Standard electronic-design and simulation software supplied to varied educational users remains packaged rather than customized software where consultations, installation, training, and technical support do not involve client-specific development or alteration. The customized-software exemption is consequently unavailable. RSP/MRP-based assessment applies where software is capable of off-the-shelf sale and lacks the required "not for retail sale" package declaration for institutional or industrial consumer treatment. Contemporaneous distributor and reseller invoices may establish RSP under the valuation rules, with prescribed abatement, where support services are not separately charged. Absence of mandatory declarations and subsequent corrective labelling can support extended limitation, confiscation, and penalties for duty evasion. en-us Fri, 23 Oct 2026 00:00:00 +0530 Tue, 27 Oct 2026 08:33:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801753 Standard electronic-design and simulation software supplied to varied educational users remains packaged rather than customized software where consultations, installation, training, and technical support do not involve client-specific development or alteration. The customized-software exemption is consequently unavailable. RSP/MRP-based assessment applies where software is capable of off-the-shelf sale and lacks the required "not for retail sale" package declaration for institutional or industrial consumer treatment. Contemporaneous distributor and reseller invoices may establish RSP under the valuation rules, with prescribed abatement, where support services are not separately charged. Absence of mandatory declarations and subsequent corrective labelling can support extended limitation, confiscation, and penalties for duty evasion. Case-Laws Customs Fri, 23 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801753