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2017 (9) TMI 1509 - AT - CustomsRefund of SAD - N/N. 102/2007 CUS - whether the Commissioner (Appeals) have rightly held that the importer has imported sheet of Mirror of 1.8mm and sold the goods with description of 2.0mm, did not create any confusion that the goods which were imported are not the same, which were sold by the respondent? - Held that: - From the description it is evident than they have sold 2.0mm mirror and the size mentioned therein 60 x 90 mentioned matches the size in the Bill of Entry. Further, the description IMP in the invoices stand for imported. Further, in the tax invoice it is mentioned that no credit of the additional duty of customs levied under Sub-section 5 of Section 3 of the Customs Tariff Act, 1975 shall be admissible in respect of the above goods - there is no material difference in mentioning the glass imported as 1.8mm Aluminium Coated Glass Sheet Mirror as 2.0mm mirror imported at the time of resale in the tax invoice - appeal dismissed - decided against Revenue.
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