2000 (2) TMI 325

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..... he Respondent. [Order per: Justice K. Sreedharan, President]. In this appeal the correctness of Order-in-Original No. VIII/AU/7/Misc./70/CH. 85/99, dated 31-5-1999 is in issue. It is related to an import of Computer Software. The value of Software was shown by the importer as US$ 90,000. That amount included application training of US$ 5,000, conversion amounting to another US$ 5000, app .....

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..... d accordingly. If value was not correctly shown, the Officers are to find out the actual value. Where the amount showed in the invoice is higher, they may bring it to the actual value or assessable value. In other words, if value shown in the invoice is seen to be excessive departmental authorities will have to assess the actual value and impose duty accordingly. In the instant case the Commission .....

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..... cost of the Software has been given by the importer in the invoice. The same amount was also shown in the Bill of Entry. There was no suppression or concealment of any of the details. From those details given in the invoice and Bill of Entry Commissioner could have found out the actual value. The importer cannot under these circumstances be faulted for misdeclaration of the value. 3. In view wha .....

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