Liability to pay duty on import of software - Though no ...

Appellant Liable for Import Duty on Software Ordered and Delivered by DHL; Considered the Importer.

September 22, 2017

Case Laws Customs AT

Liability to pay duty on import of software - Though no authorization was given by the appellant to DHL, it is an undisputed position that the software has, in fact, been ordered by the appellant and have been delivered to them by DHL - the appellant is to be considered as the importer

View Source

← Previous Next →

Liability to pay duty on import of software - Though no ...

Appellant Liable for Import Duty on Software Ordered and Delivered by DHL; Considered the Importer.

September 22, 2017

Case Laws Customs AT

You may also like:

Levy / Demand of Countervailing Duty (CVD) - whether the appellant, who purchased software from a subsidiary company and had it directly imported to them, could be...

Levy of Anti-Dumping duty - goods have been imported and warehoused - The appellant-importers have argued that as they have warehoused the goods that have been put to...

Import of software - stay - duty of customs paid at the time of import - they paid vat at time of sale - Prima facie, the appellant is liable to pay service tax - AT

Import of software - Exemption from the customs duty and CVD - software imported is not a customized software and the same fall in the category of canned software -...

Customs broker's license revoked, entire security deposit forfeited, penalty levied for contravening Regulations 10(a), 10(b), 10(d), 10(e), 10(f), 10(k) & 10(n) of...

Levy of Customs duty - importer of vessel "M.V. Vishwa Yash" or not - deemed importer - as the permission was granted in favour of the SCI, the respondent cannot be said...

The case pertains to the import of restricted goods, specifically marbles and mosaics, under the Import Policy at a value lower than the Minimum Import Price notified by...

Refund of Additional Duty of Customs (CVD) demanded from respondent after GST introduction on imported goods - refund of duty paid on re-import - time limitation....

Importer imported footwear and evaded duty by deliberately claiming lesser IGST rate, violating N/N. 1/2017 which mandated mentioning sale price on footwear to claim...

Validity of notification for restricting the import of certain beans, peas and pulses - different interim orders were passed by the different High Courts and the...

Import of gold bars - Other than Nominated agency - utilization of imported gold in manufacture and export the same - the appellant has imported goods as a Normal...

Recovery of duty from the Surety - exemption of bond for customs duty exemption - The impugned order confirmed the demands only against the importer and the duties were...

Duty demand u/s 28(1) of Customs Act, 1962, upon importer and transferee of license issued by DGFT - Liability of transferee for fraudulently obtained license - Levy of...

100% EOU unit - Debonding - for imported capital goods, the appellant is liable to pay duty at the rate of duty prevailing on the date of debonding - the appellant is...

Service tax liability on sale of imported tally software was disputed. Appellant was a distributor marketing and installing the software on behalf of the seller holding...

Quick Updates: