2019 (2) TMI 1368

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....y to the extent of Rs. 14,94,049/- and also imposed penalty of Rs. 15,76,683/- under Section 112(a) read with Section 114A of Customs Act and also imposed penalty of Rs. 10,000/- on Shri D. Krishnan, Company Secretary of the assessee under Section 112(a) read with Section 114A. He also imposed penalty of Rs. 10,000/- on Shri P. Sathasivam, Deputy General Manager (Materials and Production) of the assessee under Section 112(a) read with Section 114A. Since the impugned order is common, all the appeals are being taken up for discussion and disposal. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of Power Line Carrier Communication equipments (PLCC), Electronic Private Automatic Branch Exchange ....

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.... and perused records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and law. He further submitted that the adjudicating authority has wrongly held that software imported by the appellant is not customized software. The said software is programmed based on the particular requirement of the individual clients, prior to placing the necessary purchase order with the foreign manufacturers. He further submitted that the software is imported in the form of CD or floppy and the said software was supplied after considering the specific requirement of a particular customer. 5. On the other hand, the learned AR defended the impugned....

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....roduction. In para 11 above, Shri Sampath Kumar, Assistant General Manager (Production), BPL Telecom Pvt. Ltd. stated interalia that the software received from M/s. Tadiran Telecom used to be either in a floppy disc or CD. Of late they get it only in floppy discs and a key is also available in the floppy disc for downloading the software from the website of M/s. Tadiran Telecom. He also stated that the basis functions of all the products in a single series are the same and the changes as per customer requirement were of superficial nature. Hence the software imported from M/s. Tadiran Telecom were not customer specific but function specific. That is to say, the software readily available in the website of M/s. Tadiran Telecom can be downloa....