2008 (4) TMI 565

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....Rs. 1.00 crore. 2. The relevant facts that arise for consideration are the applicants imported mobile telephone equipment viz. Base Transreceiver Station (BTS), Base Station Controller (BSC) and Mobile Switching Centre (MSC) falling under Chapter Heading 85.17 of the Custom Tariff Act. It was noticed by the revenue authorities that the applicants suppressed the fact that these equipments contained software essential for these equipments, in order to avoid duty on the value component of the software. Search and investigation was conducted at the applicants premises. Based upon the investigation and statements recorded, applicant was issued a show cause notice asking to show cause as to why the value of the software be not included in....

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....has clearly declared the contents of the goods imported by them to the authorities. He submits that it was for the authorities to check and recheck the consignment before clearing the same. He also submits that they had not suppressed anything from the revenue as they have filed all the available documents with them. 4. Ld. Jt. CDR on the other hands would submit that the software recorded on Compact Discs are nothing but a modus operandi to reduce assessable value of the mobile telephone equipment. He reads Chapter note 6 of the Chapter Heading No. 85.24 and submits that the software loaded on the machine does not make them operational and the software on the Compact Discs will only make them operational. It is his submission that ....