1999 (1) TMI 47

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....penalty to Rs. 6,000/-. 3.In the Revision Application, the applicant has pleaded for setting aside the order of confiscation, revaluation of goods as per quotation, grant of exemption to the computer software, waiver of redemption fine and penalty. 4.During the course of personal hearing, the learned Consultant stated the following :- (a) that the applicant is engaged in import and export trade having Code number since 1989-93; (b) that he imported some samples of computer software from a Singapore firm and declared those at the red channel; (c) that the value of the software shall not be more than Rs. 35,000/-; (d) that he produced one Microsoft Company's printed price-list showing dealers price in India, and claimed that....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion. Further, computer software could be imported freely without any licence. As per Chapter Heading 9803.00, all dutiable articles imported by a passenger or a member of a crew in his baggage has to pay the prescribed duty. The definition of 'dutiable goods' in sub-section (14) of Section 2 of the Customs Act, 1962 means any goods which are chargeable to duty and on which duty has not been paid. The position being so, the observation of the Commissioner [Appeals] in the impugned order that "the applicant quoted a Government of India Notification No. 11/97-Cus., dated 1-3-1997 under which he claimed that software importation is allowed without payment of duty, but these facilities are available for certain categories of importers with cert....