2025-VIL-80-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs - Import of software, Customs duty, Liability of importer, Cancellation of invoice -Appellant imported a SAP tutor software from SAP AG, Germany - the Appellant entered into an End-User Value License Agreement (EUVLA) with SAP India for the use of mySAP ERP software, for which the Appellant paid a license fee - Customs authorities found the declared value of the import to be undervalued and re-determined it demanding differential customs duty and penalties - Whether the demand of differential customs duty is justified – HELD - Ihe imported SAP tutor software and the mySAP ERP software licensed under the EUVLA were two different things. The Appellant was not the importer of the mySAP ERP software, as it had only acquired the rights to use it through an assignment from M/s. Rane Engine Valve Ltd. (REV), the actual importer. The liability for customs duty lies with the importer, which in this case was REV, not the Appellant. Further, there was doubt regarding the payment of license fee to SAP India, as the Appellant claimed that the invoice for this amount was cancelled. The REV and SAP India had paid some duties, which needed to be considered. Therefore, it appropriate to restore the matter to the Adjudicating Authority for a fresh consideration on these aspects - The appeals are disposed of by way of remand to the Adjudicating Authority for a fresh consideration on the issues of the Appellant's liability as an importer, the cancellation of the invoice and the effect of the duties paid by REV and SAP India – appeal is disposed of by way of remand to the Adjudicating Authority for a fresh consideration on the issues related to the liability of the Appellant, the cancellation of the invoice, the duties paid by REV and SAP India, and the consequent impact on the invocation of the extended period of limitation and the imposition of penalties - The appeals are disposed of by way of remand
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