Home Case Index All Cases Customs Customs + AT Customs - 2014 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (6) TMI 782 - CESTAT CHENNAIWaiver of pre deposit - Refund of SAD / Additional Customs Duty (ADC) - notification No.102/07-Cus. dated 14.09.2007 - violation of the conditions 2 (b) of the Notification - Duty demand - Held that:- words “ADC not passed on” are clearly mentioned in the sale invoices. Clause (b) of para 2 of the Notification provides that the importer while issuing the invoice for sale of goods, should specifically indicate in the invoice that in respect of the goods covered therein, no credit of additional duty of Customs levied thereunder Section 3 (5) of the Customs tariff Act, 1975 shall be admissible. In the present case, the applicant mentioned in the sale invoice “ADC not passed on”. Prima facie, it appears that ADC (Additional Customs Duty) was not passed on to the customers. We find that on an identical issue, the Tribunal in various cases allowed the appeal of the assessee. Hence, pre-deposit of duty along with interest is waived till disposal of the appeal - Stay granted.
|