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2007 (4) TMI 254 - AT - CustomsImporter’s claim of exemption of SAD in terms of the Notification No. 34/98-Cus. - one of the condition of the Notification No. 34/97 dated 7-4-97 is that duty should be paid by adjustment in the DEPB book - issue stands settled by the Tribunal in the case of Bangalore Mono Filaments (P) Ltd. - Tribunal has held that there is no requirements for debit of Special Additional Duty (SAD) from DEPB, which is meant only for payment of Basic Customs Duty and Additional Duty, subject to debits of above duty SAD is nil. Inasmuch as the issue is settled, Revenue’s appeal is rejected
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