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2016 (2) TMI 206 - CESTAT NEW DELHI

2016 (2) TMI 206 - CESTAT NEW DELHI - TMI - Refund of Special Additional Duty (SAD) - Notification No. 102/07-CUS - mis-match between the description of goods indicated in the Bills of Entry and the sales invoices issued by the appellant. - as per the trade practice and for the purposes of easy identification of the said goods for selling to the local traders, the description of the goods was mentioned in the short form as 'fabric cloth'

Held that:- the appellant had mentioned therei .....

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f SAD amount have been sold in the domestic market by the appellant. - Refund allowed. - Customs Appeal Nos. C/51570 & 51571/2015-CU(SM) - Dated:- 3-12-2015 - S K Mohanty, Member (J) For the Appellant : Ms Vibha Narang, Adv For the Respondent : G R Singh, DR ORDER Per S K Mohanty These appeals are directed against the impugned orders dated 18.12.2014 passed by the Commissioner of Customs (Appeals), New Delhi, wherein refund application filed by the appellant, claiming refund of Special Additiona .....

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onditions prescribed in the Notification No. 102/2007-Cus., dated 14.09.2007 have been duly complied with by the appellant for claiming the refund of SAD amount. Ld. Advocate further submits that all the required documents were produced before the refund sanctioning authority, which clearly depict that the imported goods were sold in the domestic market on which appropriate VAT/sales tax amount have been collected from the buyer and deposited with the Government exchequer. According to the Ld. A .....

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rly show that the goods imported have actually been sold to the customers in the domestic market. To support her stand that refund claim cannot be denied in case of slight difference in the description of the goods, the Ld. Advocate relies on the decision of this Tribunal in the case of Commissioner of Customs (Sea Export), Chennai vs Shri Ram Impex India (P) Ltd. reported in 2014 (300) ELT 126 (Tri. Chennai). 3. Per contra, Shri G R Singh, the ld. DR appearing for the Revenue reiterates the fin .....

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him on the sole ground that there is mis-match between the description of goods indicated in the Bills of Entry and the sales invoices issued by the appellant. On perusal of the documents available on records, I find that as per the requirement of Customs statute, complete description of imported goods were provided for calculating/arriving at the assessable value. On the other hand, as per the trade practice and for the purposes of easy identification of the said goods for selling to the local .....

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