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2016 (8) TMI 798 - AT - CustomsDenial of refund of additional duty of customs (SAD) - no declaration of refund on original copies - no enquiry conducted at the buyer's end to prove that the invoices issued to them depicted any levy of additional duty of customs - Held that: - Tribunal would have come to rescue of the Revenue had there been any enquiry conducted to show that the burden of the additional duty of customs was passed on to the buyer. There is no such instance that has come to record. The invoices produced exhibited that there was only levy of VAT on the goods sold by appellant. No additional duty of customs was charged. Also, an endorsement on original document may not be necessary since the invoice do not carry the duty element - appeal remanded to original authority to examine the reasons of stamping the duplicate bills and pass appropriate order.
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