1999 (3) TMI 208

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....ee, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant imported a consignment of application software known as "WordStar 6.0" in December 1992 from a supplier from Singapore and declared the price to be US $ 25 per set. 2.  The Custom House, on the basis of retail sale price of the product in a popular magazine of 1991 proposed to enhance the value to U....

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.... ordered to be confiscated. In other words, the Additional Collector says in effect that although the goods were liable for confiscation he does not consider it necessary to confiscate them, for the reason that the margin of profit is offset by the demurrage. The question is of some significance in determining to who was the owner of the goods after the order was passed. The appellant had, by lett....

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....tention. The invoice of the software developer, manufactured by M/s. WordStar or its buyer at Singapore from whom the appellant purchased the goods is at US $ 25 per set. It would appear that the Singapore supplier chose to make no profit in this matter. In any case there is an offer made by M/s. WordStar, to the appellant by fax of 3rd Jan. 1993 for supply of the goods at the same price. This the....