NCLAT: Can’t Dismiss Restoration App. if Filed in 30 Days from Date of Dismissal of Original App.  ||  Delhi HC: Communication between Parties through Whatsapp Constitute Valid Agreement  ||  Delhi HC Seeks Response from Govt. Over Penalties on Petrol Pumps Supplying Fuel to Old Vehicles  ||  Centre Notifies "Unified Waqf Management, Empowerment, Efficiency and Development Rules, 2025"  ||  Del. HC: Can’t Reject TM Owner’s Claim Merely because Defendant Could have Sought Removal of Mark  ||  Bombay HC: Cannot Treat Sole Director of OPC, Parallelly with Separate Legal Entity  ||  Delhi HC: Can Apply 'Family of Marks' Concept to Injunct Specific Marks  ||  HP HC: Can’t Set Aside Ex-Parte Decree for Mere Irregularity  ||  Cal. HC: Order by HC Bench Not Conferred With Determination by Roster is Void  ||  Calcutta HC: Purchase Order Including Arbitration Agreement to Prevail Over Tax Invoice Lacking it    

Atul Kaushik and Ors. v. C.C. (Export), New Delhi - (Customs, Excise and Service Tax Appellate Tribunal) (29 Jul 2015)

CESTAT: Department's proclivity to raising purely interpretational disagreement

MANU/CE/0302/2015

Customs

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.

Relevant : CC (Port), Chennai v. Toyota Kirloskar Motor Pvt. Ltd. MANU/SC/2855/2007 State Bank of India v. Collector of Customs, Bombay MANU/SC/0017/2000 Continental Foundation Joint Venture v. CC, Chandigarh MANU/SC/3646/2007 Tolaram Relumal v. State of Bombay MANU/SC/0057/1954

Tags : CUSTOMS   MENS REA   NON-COMMERCIAL   INTERPRETATION  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved