1999 (1) TMI 499

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....er : A.C.C. Unni, Member (J)]. - This appeal is against the Order-in-Original dated 27-2-1997 passed by the Commissioner of Customs, New Delhi confirming a duty demand of Rs. 3,21,944/- against the appellants as well as a fine in lieu of confiscation amounting to Rs. 2,50,000/- and a penalty of Rs. 60,000/- imposed on the present appellants. 2. We have heard Shri G. Shiv Das, Advocate for ....

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....appellants. Commissioner of Customs had, by the impugned order, confirmed the demand and confiscated the consignment with option for redemption and imposed a penalty referred to above. 4. Learned Counsel submitted that the importers (appellants) had only followed the established practice of Customs Houses all over the country of indicating the value towards Diskettes at 60% of the total valu....

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..... The Commissioner had also accepted the position that the value declared by the importers was on the basis of best judgment assessment by splitting up the ratio of 60 : 40. It was only as a sequel to a decision taken at the conference of Collector in April, 1991 that it was decided to classify the software along with the Manual under Heading 85.24. Learned Counsel submitted that there was also no....

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....aram reiterated the findings of the Commissioner in the impugned order and referred to the correspondence exchanged between the Manager of the appellants and the foreign supplier to show that the appellants had requested the foreign supplier to split up the value of software and manuals. The Commissioner had, therefore, held that the splitting up of the value of software and manuals was a clear at....