In Brief
Indusind Media challenged the customs valuation of imported items, arguing that 2007 Valuation Rules should not apply to a 2003 Bill of Entry and that software-related services were post-import activities outside valuation scope. The Court upheld the customs assessment, holding that the 2007 Rules do not apply to 2003 imports and that embedded software forming an integral part of the imported unit was properly included in valuation, not a post-importation activity. The appeal was dismissed."
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