9911796707
TMI Blog2018 (4) TMI 1115X X X X Extracts X X X X X X X X Extracts X X X X ..... nfiscation under Section 111(l),(m) of the Customs Act, 1962. The seven items were mentioned in the two invoices out of which the value of the software is required to be added to that of the hardware inasmuch as the hardware is received pre-loaded with the software - However, the amounts paid towards the annual maintenance contract for three years, cannot be added to the transaction value of the imported goods inasmuch as such payment is towards post import service. Matter remanded to the adjudicating authority with the direction to add the value of software to that of the hardware and charge Customs duty accordingly - appeal allowed by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... um Support, T650, Replicate VM 3-yr 1 28,486.00 28,486.00 Software 6. LIC-TSCS- ONEVMSTORE Tintri Global Centre, I VMstore 1 1,532.00 1,532.00 Maintenance 7. SUP-TGCS- ONEVMS- PLAT-3YR Platinum Support, TGC, I VMstore-3yr 1 766.21 766.21 Total 84,444,68 From the above, it is noticed that the total value of the consignment was UK Pound 84,444,68 (+freight). As against the above, the total declared value of the consignment was only GBP 39,366 + 1,800 (+freight). Accordingly, the Department took the view that the importer had mis-declared the imported goods and after issuance of show cause notice, order dated 12.11.2015 was passed by the original authority; the declared value was rejected and the correct as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose of charging the Customs duty. He further argued that the assessee-Appellants have intentionally mis-declared the imported goods inasmuch as he has furnished along with the import documents a third party invoice in which certain parts of the value have been deliberately suppressed. Consequently, penalty is also fully justified. 6. After hearing both sides at length and on perusal of the material available on record, we note that the relevant purchase order placed by the assessee-Appellants with the supplier of the equipment is on record. The assessee-Appellants have also furnished copy of the two invoices both dated 31.10.2014 in which the correct value of seven items imported have been given. It is seen that the importer has declared o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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