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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  

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