Customs, Excise and Service Tax Appellate Tribunal

Atul Kaushik and Ors. v. C.C. (Export), New Delhi

MANU/CE/0302/2015

29.07.2015

Customs

CESTAT: Department's proclivity to raising purely interpretational disagreement

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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