9911796707
TMI Blog1994 (11) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... order has been dictated in the open Court and the appellants were directed to pre-deposit a sum of Rs. 20 lakhs on or before 30th December, 1994 and Dr. Kant S. Kothwala was directed to pre-deposit a penalty of Rs.1,00,000/- by the said date and report compliance by 30th December, 1994. 2. The learned Advocate for the appellant pleaded that the appellant Dr. Kant S. Kothwala is an expert in computer software and has established a company in USA and he has been getting the copies of the software from there to be copied in India for sale. He has pleaded that Dr. Kothwala had been bringing the material with him as baggage during his trips to India or during his transit through India to other countries in connection with his business. He plea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re in India and further the software brought in India could not be used without properly tuning the same in India. He pleaded this would clearly show that the appellant had been manufacturing the software in India. Regarding the software seized from the appellant s briefcase, he pleaded, the same were brought in for being taken out of India and was intended for demonstration purposes. He however conceded that this software was brought in without declaring the same to the authorities and the appellant Dr. Kothawala cleared through the customs. The learned Advocate pleaded that Dr. Kothawala had been in India during transit and the provisions regarding passengers in transit should be made applicable to him and therefore the order of confiscat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at his job was only to receive the software from him personally and to ensure customers satisfaction. Shri Dandavate has also stated in his statement that the appellant s company had not sold any software or made any modification in the family of programmes and that whenever Dr. Kothawala gave him any developed software on his arrival to India, he delivered the same to the customers and that Dr. Kothawala never gave him any customs supporting documents in regard to the same. It is also seen from the documents seized, the FAX message dated 8-1-1992 from Shri Gopal Rajan of M/s. EMRC, USA, in which Dr. Kothawala is connected, addressed to Shri Subhash Tonapi, M/s. EMRC Engineering Mechanic Research India (Pvt.) Ltd. lists out the items reque ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes and safety locks have been brought from USA and that the software brought in India was not declared to Customs and no duty of Customs has been paid by him, though he had to pay customs duty on his software packages brought by him from abroad and sold in India through the agents. He also stated that the need for bringing any software as per the customer requirments from USA is because copying takes much longer time and also errors get generated without a second automatic check. He also stated that he binds himself to whatever statement Shri Dandavate makes. It is clearly seen from the statements of Shri Dandavate and Dr. Kothawala and also from the records seized that the appellant Dr. Kothawala who had set up a company EMRC, India at Ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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