This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
License fee paid for the right to use software couldn’t be included in the customs valuation of imported CDs
Case Law Details
- Case Name
- HCL Technologies Ltd. Vs Commissioner of Customs (Adjudication) (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
HCL Technologies Ltd. Vs Commissioner of Customs (Adjudication) (CESTAT Delhi)
Conclusion: License fee paid by HCL to SAP India could not be included in the transaction value of the CD imported from SAP Germany under Rule 9(1)(c) of the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 as license fee was held to be a payment for the right to use the software, an intangible right and not a condition of sale of the physical CD containing the software. Penalty under Section 112(a) of the Customs Act, 1962 could not be imposed on either HCL Technologies Ltd. or SAP India P...
Author Info
