9911796707
TMI Blog2024 (3) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate For the Respondent : Shri R. Rajaraman , Assistant Commissioner / A. R. ORDER Order : - [ Per Ms. SULEKHA BEEVI C. S. ] Brief facts are that the appellant placed a purchase order on SAP India Pvt. Ltd., Bangalore, for the supply of SAP Standard Software and also signed the End Users License Agreement (EULA) dated 26.06.2006 with SAP, India, which is a 100% subsidiary of SAP AG Germa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals) who upheld the same. Hence this appeal. 2.1 The Ld. counsel Shri M.N. Bharathi appeared and argued for the appellant. It is submitted that in the proceedings before the Adjudicating Authority as well as before the Commissioner (Appeals), the appellant had contended that they are not the importer and therefore is not liable to pay the duty. However, the issue as to whether the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoking the extended period. So also, the issue as to whether the appellant can be considered as an importer when the software has been imported by SAP India Pvt. Ltd. was contentious and reached before the Tribunal, and for this reason, it can concluded that the issue is interpretational in nature. The Ld. counsel prayed that the demand may be set aside on limitation. 2.3 The Ld. counsel also pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of duty would not have come to light but for the investigations conducted by DRI. Therefore, the invocation of extended period is legal and proper. The Ld. AR prayed that the appeal may be dismissed. 4. Heard both sides. 5.1 From the facts narrated above, it can be seen that the issue on merits has been decided in favour of the Revenue and against the appellant. 5.2 The Ld. counsel has argu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evade Customs duty. For these reasons, we find that there are no grounds for invocation of extended period. The demand of CVD along with the interest and the imposition of penalties cannot sustain. The issue on limitation is answered in favour of the appellant. The impugned order is set aside on the ground of limitation. The appeal is allowed with consequential relief, if any, as per law. ( Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
