evasion of
custom duty since the petitioner
was liable to pay custom duty on
the machine inclusive of the value
of the software. In other ... impugned Show
Cause Notice, I find that the
aforesaid Softwares are Tailor
Made Software/ Customized
Softwares, exclusively developed
for Diamond manufacturing
companies by the aforementioned
nature
of appellant's business namely that of developing
software packages (customized or otherwise) and
deploying the necessary expertise for its successful /
execution / maintenance ... because highly technical
and sophisticated software (whether customized or
otherwise) by itself will not be a salable commodity
unless it is successfully executed
officers of the Directorate of
Revenue Intelligence and Customs Authorities in regard to the
software on CD ROMs imported by M/s.Contessa Commercial Company ... value declared by the exporters, M/s.Gulf Software, Dubai before the
Dubai Customs.
4.6 According
to the department, the actual value of each
diamond polishing business, had imported
diamond scanning machinery along with software. The custom
authorities on the premise that the petitioner did not disclose the value ... entirely opposite stand and contend that the value of software
would invite customs duty. Even the assertion of the department that the
software
Surat. At that stage, the Customs department initiated
investigation regarding the customs duty liability on such imported
software. These investigations are pertaining to 37 imports ... machineries imported and
thereby paid customs duty only on the machineries evading
customs duty payable on the software. At that stage, the petitioner
filed this
correspondence and information pertaining to,
manufacturing process, marketing plans, offers, pricing,
customer list, software, specifications, engineering
methods and know-how, consumer grievances, customer
solutions, service
know-how, technical knowledge, customized
manufacturing machinery as mentioned in
ANNEXURE "A" and copyright protected customized
computer software, database, drawings, process
information ... machinery mentioned in ANNEXURE
"A" and copyright protected customised computer
software, database, drawings, process information and
details, circuit diagrams, patents, and other copyright
protected
correspondence and
information pertaining to, manufacturing process, marketing plans,
offers, pricing, customer list, software, specifications, engineering
methods and know-how, consumer grievances, customer solutions,
service
Undertaking with
the Software Technology Park of India. It also
provides software related services such as to run,
alter amend / modify software. It also provides ... contract
basis as per the instructions of the customers. It
also provides software related services such as to
run, alter amend/modify software and also
2014 ORDER
component of such imported machinery. The Customs
authority holds a belief that such software would form part
of the imported goods and therefore ... customs duty, proceedings were initiated for recovery of
unpaid custom duties. In the meantime, in exercise of
power under section 110 of the Customs
