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GOWRI SHANKAR, G.N.SRINIVASAN
Tata Infotech Ltd. – Appellant
Versus
Commissioner of Customs, Mumbai/New Delhi – Respondent
Per Gowri Shankar :
The appeals C/1838 to 1841/98 are by Tata Infotech (earlier Tata Unisys) and three of its office bearers against the order of the Collector of Customs, Mumbai. By the order the Collector has demanded differential duty on the software imported by Tata Infotech Limited (hereinafter the importer) on the grounds that the value was wrongly declared during importation, imposed penalties on Aroskar, Khanna and Doshi, who were Managing Director, Business Manager and Senior Finance Manager respectively. Appeals C/259 & 260/97 are by the same importer Tata Infotech Limited and Khanna, its Business Manager against the order of the Commissioner of Customs, New Delhi. By this order the Commissioner has held that the software seized from the premises of the appellant liable to confiscation under Section 111 (m) of the Act on the grounds that its value was misdeclared and permitted its release on payment of fine. He has imposed penalties on the company and Khanna for the under valuation for rendering the goods liable to confiscation.
2. The importer imported software mainly from M/s. Microsoft Corporation and M/s. Santacruz Operations, USA. The goods supplied by these two c
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