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2017 (1) TMI 916 - AT - CustomsWhether appellant is eligible for exemption under N/N.34/98-Cus. dated 13.6.1998 and N/N.56/98-Cus. dated 1.8.1998 from payment of special additional duty of customs (SAD) on the goods imported for resale as such? - the imported goods of the appellant are sold by them in Daman area; they had claimed the benefit of notifications from payment of SAD. Held that: - the appellant is a trader of the goods and has registered with the sales tax authority as a trader. The said sales tax registration was valid at the time of import of the goods. We notice from the records that the appellant had produced documentary evidence of invoices in respect of sale of the imported goods to various manufacturers; to some of them the appellant charged sales tax and to some of them they cleared the goods under form ST-XI. In our considered view, the first appellate authority has totally misdirected his findings without considering all these factual position - appeal allowed - decided in favor of appellant.
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