Liability of customs duty on preloaded software on imported navigation devices

Lakshmi Access Communications Systems Pvt. Ltd. Vs Commissioner of Customs (CESTAT Bangalore) Conclusion: Since value of preloaded software to be included in assessable value of imported navigation devices and was liable to customs duty as software licences imported separately were already preloaded/embedded in the devices and Notification 21/2002-Cus. exemption was applicable only for independent software, not when preloaded/etched in hardware. Held: Assessee was engaged in the sale and service of navigation systems in India. It had declared import quantity as 20,000 numbers (in fact 20150 nu...