INDUSIND MEDIA AND COMMUNICATIONS LTD. vs. COMMISSIONER OF CUSTOMS NEW DELHI

C.A. No.-002498 - 2018Supreme Court2019 INSC 109727 September 2019Bench: HON'BLE THE CHIEF JUSTICE22 pages
For Petitioner: AYUSH SHARMA
AI SummaryDismissed

What did the Supreme Court hold?

The Supreme Court held that the imported items, including embedded software and services, constituted a complete 'Head End' system and were rightly classified and valued together. The tribunal's decision to include the value of software and services as part of the importation was affirmed.

What were the facts?

The appellant imported goods and declared them as individual components with specific classifications. However, investigations revealed that these components together formed a 'Head End' for cable TV operations and were undervalued, with embedded software and integration services not declared. The appellant failed to respond to the show cause notice.

What were the issues?

Whether the imported goods should be classified and valued as individual components or as a complete 'Head End' system, and whether the value of embedded software and integration services should be included in the transaction value.

Which sections of the Income-tax Act were involved?

Section 111(m),Section 112(a),Section 114AA,Section 14,Section 18

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Cases cited in this judgment(3)Show list

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Cause title — parties, addresses and appearances
Civil Appeal No. 2498 of 2018 Indusind Media & Communications Ltd. vs. Commissioner of Customs, New Delhi 1 Reportable IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 2498 OF 2018 INDUSIND MEDIA & COMMUNICATIONS LTD. …Appellant VERSUS COMMISSIONER OF CUSTOMS, NEW DELHI …Respondent

J U D G M E N T Uday Umesh Lalit, J.

1.

This Appeal under Section 130E of the Customs Act, 1962 (hereinafter referred to as ‘the Act’) arises out of Order No.C/A/57743/2017 dated 09.11.2017 passed by the Customs Excise and Service Tax Appellate Tribunal (for short, ‘the Tribunal’) dismissing Appeal No.C/51770 of 2016 preferred by the appellant herein.

2.

The basic facts leading to the issuance of Show Cause Notice dated 27.06.2014 initiating proceedings against the appellant, as set out in the Order under appeal are as under:- Civil Appeal No. 2498 of 2018 Indusind Media & Communications Ltd. vs. Commissioner of Customs, New Delhi 2 “The appellant imported certain goods at air cargo complex, New Delhi and filed Bill of Entry 2660085

The order continues below.

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