Valuation - Claim of exemption on import of software - the ...
Court Rules on Software Import Exemption for Phones: Valuation Demand Confirmed, Interest and Penalties Waived.
February 20, 2016
Case Laws Customs AT
Valuation - Claim of exemption on import of software - the software/data loaded on the Flash memory is specific to the user/customer. It contains caller ID and caller block software. The phones imported have embedded software with required parameters for its functioning - demand confirmed though interest and penalty waived - AT
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