Home Case Index All Cases Customs Customs + AT Customs - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 1613 - AT - CustomsRefund of SAD - N/N. 102/2007 - mismatch of refund on the ground that there is mismatch in the description of the goods in the Bill of Entry and the one mentioned in the sales invoices - HELD THAT:- It is seen that Notification No. 102/2007, dated 14-9-2007 inter alia requires the importer to provide copies of sale invoices of the imported goods in respect of which refund is claimed along with documents evidencing payment of the special additional duty of Customs. It is imperative that match between these two documents is established that goods for which SAD has been suffered have indeed been sold. Only when subsequent sale is established there can be allowance of full benefit of notification since this is the very purpose of the said notification. As per appellant's own admission, the goods being various grades of HDPE/LDPE/LLDPE granules, unless there is an acceptable match between description of the imported goods as given in the Bill of Entry and corresponding sale invoices, the identity of the goods will not be able to be established by the refund sanctioning authority. This being the case, discrepancy in description of goods was not in the nature of curable defect, the appeal is dismissed. Appeal dismissed - decided against appellant.
|