2006 (5) TMI 255

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....dent. [Order per : S.S. Kang, Vice-President]. - We have heard the learned JDR as no one appeared on behalf of the appellants. 2.  The appellants filed this appeal against the adjudication order passed by the Commissioner (Adjudication). The goods imported by the appellants were confiscated on the ground of misdeclaration. 3. The appellants made import of certain goods and in....

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....hat inter-activity does not imply user intervention during the course of process of running the programme. In fact, the software imported by the appellants is capable of being operated using by a terminal which was sufficient to constitute inter-activity. 5.  The learned DR relied on the explanation provided under Notification. As per the explanation, the contention is that the software mu....

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....being manipulated or providing inter-activity to user, by means of an automatic data processing machine. There is a finding in the impugned order in respect of the goods in question that no inter-activity is involved.  This finding is challenged in the present appeal only on the ground that the software has ability to communicate with the computer by means of terminal.  We find that inte....