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TMI Blog2013 (11) TMI 1298X X X X Extracts X X X X X X X X Extracts X X X X ..... s that customs software was downloaded by conveying Media Access Control of the mother brand through [World Wide Web] for use thereof in the manufacture of Public Address System (PAS) and Home Automation System (HAS). It was further submitted that the process of use of this customized software during downloading process was informed to the department through various correspondences made in 2004-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hows questionable conduct of the appellant. But ld. Authority records there was no suppression of information as averred by ld. counsel. At this juncture, ld. DR says that it is finding of the authority that mis-statement was made by appellant. Law requires that there should be presence of any of the elements of Section 28 of Customs Act, 1962 with a premeditated mind to cause evasion. Prima facie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds, there was no physical import of magnetic media or optical media with software recorded on it. What is taxable under Section 12 of the Customs Act, 1962 read with the Indian Customs Tariff Act, 1975 is "discs, tapes, solid-state non-volatile storage devices, "Smart Cards" and other media for the recording of sound or other phenomena, whether or not recorded....................." covered under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal Equipment (India) Ltd. reported in 2001 (135) ELT 962 (Tribunal-Bang.) has also held that information transmitted via e-mail is not import of software recorded on media and would not attract customs duty, as in an e-mail transfer of information, no media or a movable article is crossing the informational boundaries and no movement of moveable property is involved and transfer of information, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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