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2016 (2) TMI 206 - AT - CustomsRefund of Special Additional Duty (SAD) - Notification No. 102/07-CUS - mis-match between the description of goods indicated in the Bills of Entry and the sales invoices issued by the appellant. - as per the trade practice and for the purposes of easy identification of the said goods for selling to the local traders, the description of the goods was mentioned in the short form as 'fabric cloth' Held that:- the appellant had mentioned therein the reference of the Bills of Entry evidencing importation of the disputed goods on payment of SAD amount; that the said invoices also bore the declaration that no credit of the Additional Duty of Customs (SAD) levied under the Customs Tariff Act shall be available to the buyer of goods; that Central Sales Tax/ value added tax payable on sale of the disputed goods have been clearly mentioned in the said invoices. Thus, it is evident from the retail invoices that the goods imported on payment of SAD amount have been sold in the domestic market by the appellant. - Refund allowed.
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