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<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> <html xmlns="http://www.w3.org/1999/xhtml"> <head> </head> <body> <div style="font-family:Verdana, Geneva, sans-serif; font-size:12px; text-align:justify"> <table width="800" border="0" style="border:1px solid #ccc;padding:5px;" align="center" cellpadding="6" cellspacing="0"> <tr> <td align="left" valign="top"> <br /> Customs, Excise and Service Tax Appellate Tribunal <br /><br /> CESTAT: Department's proclivity to raising purely interpretational disagreement<br /><br /> MANU/CE/0302/2015 - (29 Jul 2015)<br /><br /> </td> </tr> <tr> <td align="left" valign="top">Atul Kaushik and Ors. v. C.C. (Export), New Delhi</td> </tr> <tr> <td align="left" valign="top" style="background-color:#FDEDCE"><strong>The CESTAT held that since no licence fee was payable nor was paid by customers to Oracle India (nor was any payable or paid by Oracle India to Oracle USA) in respect of imports of non-commercial media packs or non-commercial software electronic downloads, the demand of the Department was unsustainable. It added that 'such cases devoid of mens rea are simple demand cases involving bona fide interpretational difference of opinion', and the Department's tendency to disagree on valuation negatively affected the case-of-doing-business in the country.</strong></td> </tr> <tr> <td align="left" valign="top" ><strong>Relevant : CC (Port), Chennai v. Toyota Kirloskar Motor Pvt. Ltd. <manuid>MANU/SC/2855/2007</manuid> State Bank of India v. Collector of Customs, Bombay <manuid>MANU/SC/0017/2000</manuid> Continental Foundation Joint Venture v. CC, Chandigarh <manuid>MANU/SC/3646/2007</manuid> Tolaram Relumal v. State of Bombay <manuid>MANU/SC/0057/1954</manuid></strong></td> </tr> <tr> <td align="left" valign="top" ><strong>Tags : customs, mens rea, non-commercial, interpretation</strong></td> </tr> <tr> <td align="left" valign="top"> </td> </tr> <tr> <!--<td><strong>Source : <a target="_new" href="http://www.manupatrafast.com/">newsroom.manupatra.com</a></strong></td>--> <td align="left" valign="top"><strong>Source : newsroom.manupatra.com</strong></td> </tr> <tr> <td align="left" valign="top"> </td> </tr> <tr> <td align="left" valign="top">Regards</td> </tr> <tr> <td align="left" valign="top">Team Manupatra</td> </tr> <tr> <td align="left" valign="top"> </td> </tr> </table> </div> </body> </html>