A Invoice No.
910701 Credit No.
It filed an appeal before the Collector Appeals .
10,86,49,119.
10,75,70,267.25 .
910701 Credit No.
It said that it had since received a detailed invoice which gave the particulars of imported Software and Manuals as under Particulars Cost 46 Diskettes and 82 Manuals US 14,300 Licencing fee for use of the software at single site US 386,747 Total Cost of the software for use at one site including Diskettes Manuals US 401,047 Licencing fee for use of software companyntry wide US 3,683,428 TOTAL US 4,084,475 SSI, therefore, said that though it had paid customs duty on the total value shown in the Bill of Entry, the basic companyt of software which was to be installed at one site in Bombay was US 401,047 while the rest of the amount of US 3,683,428 was payable only as licence fees for its right to use the software for the bank companyntry wide, SBI, therefore, said that it was required to pay customs duty for the companysignment of software on an amount of US 401,047 only which included the companyt of Manuals, Diskettes and licence fee and number on the whole amount shown in the Bill of Entry.
On August 7,1991 SBI filed an application before the Additional Collector of Customs, Bombay claiming refund of customs duty of Rs.
By order dated October 12, 1992, Collector ap peals remanded the matter back to the Assistant Collector with the following observations I find that Asstt.
The claim for refund has been made under Section 27 of the Customs Act, 1962 and it is alleged that the excess amount of customs duty companyld number have been levied in view of the provisions of the Customs Valuation Determination of Price of Im ported Goods Rules, 1988 for short, the Rule framed thereunder and the Press Note date March 17, 1992 of the Department of Electronics, Government of India.
With the letter dated July 31, 1991 detailed invoice No.
10,86,49,119.
It was further stated that the above amount also companyered the charges for companyying reproducing the software and documentation that SBI may use as per the terms of the agreement.
910701 dated July 3, 1991 was sent.
12,04,78,699 on July 25, 1991 cleared the goods for home companysumption.
In the Annexure also, they have given the split up value and companyt of software all modules companyntrywide, companyt of software all modules single site .
SBI filed a Bill of Entry No.
By their letter dated 20.6.94 wherein also they have stated that they paid the said customs Duty under the said invoice amount of US 4,084,475.00 on account of companyntrywide licence for use of the software in respect of the software modules received.
2000 1 SCR 137 The Judgment of the Court was delivered by P. WADHWA, J. State Bank of India SBI is aggrieved by the order dated September 29,1995 of the Customs, Excise and Gold Control Appellate Tribunal for short, the Tribunal rejecting its claim for refund of customs duty amounting to Rs.
They again filed a letter dated 20.9.94 claiming duty drawback under Section 74 of the Customs Act in respect of the said Bankmaster Query.
910701 dated July 3, 1991 for the aforesaid amount and after paying customs duty of Rs.
Invoice No.
047.00 146 SUPREME COURT REPORTS 2000 1 S .C.R. LICENSING FEE FOR RIGHT TO USE COUNTRYWIDE USS3,683,428.00 SubTotal US 4,084,475.00 VAT Total US4,084,475.00 SBI stated that it companyresponded with Kindle and thereafter received the second invoice showing the breakup of the single site fee and the companyntry wide licence fee for use by companyying and on that basis filed its claim for refund of the excess amount of customs duty amounting to Rs.
SBI imported a companysignment of Computer Software and Manuals from Kindle Software Ltd., Dublin, Ireland Kindle for short of the value of US 4, 084,475.00 equivalent to Rs.
Date 03/07/91 Your Order No.
TO SUPPLY OF COUNTRYWIDE LICENCE FOR INDIA FOR BANKMASTER WITH THE FOLLOWING MODULES 7 CENTRAL BANKMASTER 1 FOREIGN EXCHANGE 1 COMMERCIAL LENDING 1 LIMITS MONITORING 1 EXTENDED FINANCIAL RETURNS 7 BRANCH POWER 1 EASIXFER 1 BANK MASTER QUERY 1 GATEWAY 15 CENTRAL BANKMASTER TRAINING MODULE 9 IBSNET MODULE 1 DOS BOOK DISK QUANTITY OF GOODS 46 DISKETTES 82 MANUALS INSURANCE PAID IR 76.50 FREIGHT PAID IR 429.40 THE COST OF ALL MANUALS IS INCLUDED IN THE COST OF THE SOFTWARE Sub Total VAT CIF BOMBAY Total US 4,084,475 US 4,084,475.00 INVOICE STATE BANK OF INDIA, CENTRAL OFFICE, NEW ADMINISTRATIVE BUILDING, MADAME CAMA ROAD, BOMBAY 400 021, INDIA.
DETAIL OP INVOICE TO SUPPLY OF COUNTRYWIDE LICENCE FOR INDIA FOR BANKMASTER WITH THE FOLLOWING MODULES 7 CENTRAL BANKMASTER 1 FOREIGN EXCHANGE 1 COMMERCIAL LENDING 1 LIMITS MONITORING 1 EXTENDED FINANCIAL RETURNS 7 BRANCH POWER 1 EASIXFER 1 BANK MASTER QUERY 1 GATEWAY 15 CENTRAL BANKMASTER TRAINING MODULE 9 IBSNET MODULE 1DOS BOOK DISK QUANTITY OF GOODS 46 DISKETTES 82 MANUALS INSURANCE PAID IRS 76.50 FREIGHT PAID IR 429.40 LICENCING FEE FOR USE AT SINGLE SITE INCLUDING COST OF MANUALS AND DISKETTES US 14,300 US 401.
Date 03/07/91 Your Order No.
Reference was also made to two letters one dated July 31, 1991 and the other dated September 17,1991 from Kindle to SBI.
In support of its claim SB referred to the relevant Rules, these being Rules 2, 3, 4, 9 1 c and 12 of the Rules and the interpretative Note to Rule 9 l c 1.
In the meantime a press numbere dated March 17,1992 was issued by the Government of India in the Department of Electronics which according to SBI, directed that customs duty was number to be levied on reproduction charges.
By order dated February 29, 1992, the Assistant Collector rejected the refund claim of the SBI.
5209 dated July 19,1991 along with the Invoice of Kindle bearing No.
10, 86, 49,119.
