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CESTAT Delhi Upholds Inclusion of Downloaded Software Licence Value In Imported Dongles’ Customs Value
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CESTAT Delhi Upholds Inclusion of Downloaded Software Licence Value In Imported Dongles’ Customs Value

July 27, 2026

In a recent ruling, CESTAT Delhi upheld the inclusion of the software licence value in the customs value of imported dongles. This decision clarifies the valuation criteria for hardware components linked with software.

CESTAT Delhi: Inclusion of Software Licence Value in Imported Goods

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, has upheld the inclusion of downloaded software licence value into the assessable value of imported hardware goods, specifically dongles. The tribunal dismissed the customs appeal presented against this interpretation.

This decision reinforces the legal stance that the customs value of a hardware component should include any associated software costs, clarifying the criteria for valuation in such transactions. This rationale aligns with statutory provisions concerning customs valuation frameworks.

Practitioners in the customs and taxation field should note this decision as it affirms the approach toward valuing imported hardware with software components, potentially impacting procurement strategies for businesses.

Citations

  • CESTAT Delhi ruling
Source:CESTAT Delhi
Practice Areas:tax

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