Home Case Index All Cases Customs Customs + AT Customs - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 1092 - AT - CustomsRefund of SAD - original documents including bill of entry not available - Held that: - bill of entry is nowhere required to be submitted in original. Secondly, the Circular No.06/2008-CUS provides that the Bill of Entry may be defaced. The word may indicate that it would be preferably done but not essentially done - thus, the filing of the original Bill of Entry is not an essential document for processing of refund in terms of N/N.. 102/2007 -CUS read with N/N. 06/2008-CUS - refund allowed - appeal dismissed - decided against Revenue.
|