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2016 (3) TMI 189 - AT - CustomsRejection of refund claim of SAD - Additional duty of customs in terms of Notification No. 102/2007-Cus dated 14.09.2007 - Appellant imported goods on 21.04.2013 and filed Bill of Entry on 23.04.2013 which was released by the Customs on 26.04.2013. The refund was rejected as the imported goods were shown as sold 5 days before on release by the Customs but appellant submitted that the delivery was made as per delivery challan on 29.04.2013 which is after the date of bill of entry - Held that: the appellant has submitted delivery challan and the other evidence along with the terms of agreement which establish that the issue of invoice 5 days before the release of the goods by the Customs by itself does not prove that the goods have been sold and delivered to the buyers. It is also seen that the appellant has filed reconciliation certificate with calculation sheet certified by a Chartered Accountant containing details of Bills of Entry and sale invoices and payment of VAT/CST. Therefoer, refund claim can not be rejected. - Decided in favour of appellant
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