2026-VIL-1313-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs - Valuation of Hardware against Software Piracy [HASP], Inclusion of software license value in assessable value – Appellant-Importer imported HASP hardware locks declaring as Hardware Locks declared value without including value of DCM software license downloaded from internet which is essential for activation of hardware locks - Department proposed inclusion of software license value in assessable value - Whether value of downloaded DCM software license should form part of assessable value of imported hardware when both hardware and software are specific to each other and imported from same supplier - HELD – The DCM software downloaded from internet is integral and specific part of imported hardware and cannot be considered separately as hardware cannot be activated or function without said software. Transaction value under Section 14 of Customs Act means price actually paid or payable for goods when sold for export including amounts paid or payable for costs, services, royalties and licence fees. Hardware and software both imported from same supplier and are customized and specific to each other and hardware has no existence in absence of downloaded software - When imported product comprises both hardware and software as integral parts, transaction value includes value of both hardware and software collectively. The appellant was well aware of nature of products being imported and was importing from same supplier making exclusion of software value deliberate under-valuation. The extended period was correctly invoked as appellant intentionally withheld information regarding software value by giving intimation of downloading the software to an authority which was not competent to receive the said information – The demand of differential customs duty on included value of both hardware and software is rightly confirmed and penalty imposed is sustained. The appeal is dismissed
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