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M/s Radius Infotech Versus Commissioner Of Customs, New Delhi (Cargo Export)

2016 (3) TMI 189 - CESTAT NEW DELHI

Rejection of refund claim of SAD - Additional duty of customs in terms of Notification No. 102/2007-Cus dated 14.09.2007 - Appellant imported goods on 21.04.2013 and filed Bill of Entry on 23.04.2013 which was released by the Customs on 26.04.2013. T .....

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appellant has submitted delivery challan and the other evidence along with the terms of agreement which establish that the issue of invoice 5 days before the release of the goods by the Customs by itself does not prove that the goods have been sold .....

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refund claim can not be rejected. - Decided in favour of appellant - Customs Appeal No. 53313/2015-CU(SM) - Final Order No. A/53852/2015-SM(BR) - Dated:- 31-12-2015 - B RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Mr Rajnish Kr Singh, CA For .....

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and sale of various electronic items. They have refund claim for an amount of ₹ 5.1,50,272/- in terms of Notification No. 102/2007-Cus dated 14.09.2007 for additional duty of customs. The Original Authority sanctioned an amount of ₹ 60,16 .....

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d 23.04.2013 and released by the Customs on 26.04.2013. Since the imported goods were shown as sold 5 days before on release by the Customs, refund of additional duty on these goods was rejected. On appeal, the Commissioner (Appeals) vide the impugne .....

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very challan dated 29.04.2013 only. He submitted that in terms of Master Supply Agreement dated 22.04.2012 between the appellant and the Indian buyer of the imported good, the seller shall raise invoice for the charges once the product is ready to sh .....

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ice and delivering the goods later and in fact in terms of the agreement as stated above, they have to issue invoice once the goods are ready for shipment from China. The ld. Consultant submitted that delivery challan dated 29.04.2013 is for the good .....

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rities and submitted that the invoice raised prior to release of the goods by the Customs should show that the imported goods were not sold on VAT payment by the appellant. 5. On hearing both the sides and on perusal of the appeal records, it is clea .....

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