2003 (2) TMI 307

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....deshi, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant placed an order with System Software Associates, France S.A. for supply of software at a price of US $ 83700. The software contained in floppy discs was despatched to the appellant by courier from the supplier in United States of America. The package containing floppy discs was accompanied by invoice show....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rier would have been assessed to duty. There was some further delay in the matter. On 27-11-1996, the appellant's representative contacted the customs officers. The department thereafter recorded the statement of the employees of the appellant and issued notice demanding duty and proposing penalty. The Commissioner has confirmed the demand for duty and imposition of penalty of Rs 1 lakh on the app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....asises. 4. It is no doubt true, as the departmental representative contends that, in his statement of 3-12-1996 A.B.S. Many, manager of the appellant stated that the Reserve Bank of India insists upon the assessed bill of entry before the remittance can be permitted. However, in the same statement Many has said that shortly after the goods were declared, the appellant's representative went....