Preloaded Software to Be Added to Hardware Value, CESTAT Upholds Valuation but Sets Aside Penalty

Wipro (Infotech Group) Vs Commissioner of Customs (CESTAT Chennai)

The appeal arose against an Order-in-Appeal dated 30.09.2015 confirming the Order-in-Original dated 19.12.2012, which rejected the declared value of networking equipment imported during July 2006 to April 2010 and re-determined the assessable value. The adjudicating authority confirmed a differential customs duty demand of ₹39,77,717 under the proviso to Section 28(1) of the Customs Act, 1962, along with interest, ordered confiscation under Section 111(m), and imposed a penalty equal to the differential duty under

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