2025 (11) TMI 1650

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....or the Respondent : Shri N. Satyanarayana, Authorized Representative ORDER PER: SHRI P. DINESHA: Brief facts leading to the present appeal are that the appellant is one of the importers of SAP Software in CD/DVD by entering into an End--Users License Agreement (EULA, in short). The same was declared under CTH 85243111, from SAP AG Germany through DHL Express India Pvt. Ltd. (DHL, in short....

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....Original Authority confirmed the proposal by rejecting the declared assessable value and demanding the differential duty along with interest and penalties vide Order--in--Original No. 32/RKB/CC/NCH/2013 dated 09.05.2013 passed by Commissioner (Adjudication), New Delhi. It is against this OIO that the present appeal has been filed before us. 3. Heard Shri M. Kannan, Ld. Advocate for the Appellan....

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....330) ELT 417 (Tribunal) held as under : "8. We have heard both sides and perused records. The appellant has claimed that they cannot be considered as the importer, since they have made payment to SAP India in INR for procurement of software which is only a domestic transaction. They have also claimed that they did not file the bill of entry nor did they authorised M/s. DHL to file bill of....