9911796707
TMI Blog1999 (8) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... invoice was US $ 22,500.00 for hardware and US $ 60,000.00 for software. That worked out at Rs. 7,16,974.00 for hardware and Rs. 19,11,930.00 for software. Officers of the customs department raided the premises of the importer. One of the documents seized was a proforma invoice dated 27-12-1994. It showed a total price of US $ 82,500.00 and discount of US $ 39,325.00. The breakup value of hardware and software was not separately given. Commissioner of Customs by his order dated 31-5-1995 rejected the discount of US $ 39,325.00 and enhanced the value of the imported goods to US $ 1,21,825.00. He confiscated the goods under Section 111(m) of the Customs Act, 1962 and gave an option to redeem them on a fine of Rs. 15 lakhs. Penalties of Rs. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessable value of the computer for the purpose of excise duty because what is subject to excise duty under the relevant tariff entry is the, computer and not the computer system. It is admitted case that hardware and software are assessable to duty at different rates. Note 6 to Chapter 85 of Customs Tariff specifically provides that records, tapes and other media of Heading No. 85.23 or 85.24 remain classified in those headings, whether or not they are presented with the apparatus for which they are intended. In disregard to the specific direction given by this Tribunal in the earlier decision referred to, the decision of the Supreme Court cited and the Note 67 of Chapter 85, Commissioner in the impugned order states : the entire goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re confiscated and the importer has been granted right to redeem them on payment of fine of Rs. 15 lakhs under Section 125 of the Customs Act, 1962. It is conceded before us that the goods imported had already been sold to strangers at a price of Rs. 3,19,429.00. This circumstance clearly goes to show that the provisions of 'the Customs Act have been clearly violated by the authorities who are enjoined to uphold those provisions. 6. Proceedings have been initiated against the appellants on the ground of misdeclaration of the value of the goods imported. The total value shown in the commercial invoice on the basis of which the goods were imported was US $ 82,500.00. In the proforma invoice which the customs authorities got on search of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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