Preloaded Software On Imported Navigation Devices Liable To Customs Duty: CESTAT

The CESTAT has ruled that "preloaded software" on "imported navigation devices" is "liable to customs duty." The tribunal's decision, which is a significant victory for the government, was made on the grounds that the company's claim was not supported by evidence. The ruling clarifies that a company can be held responsible for the misdeeds of another person. The court's decision is a crucial reminder to all that they must be diligent in their dealings.