CESTAT Remands Software Import Duty Case Over Importer Identity & Payment

Rane Holdings Ltd. Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai allowed the appeals in part, holding that it was unclear whether the appellant actually imported the SAP software or paid Rs. 31.5 lakh. The case was remanded to verify import status, invoice cancellation, and duty payments by REV/SAP India. The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench, has set aside the original adjudication order and subsequent appellate order concerning the import of a SAP software CD by Rane Holdings Ltd., remanding the matter for a fresh determination. The core ...