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Customs - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

Refund of SAD - the invoices have been raised prior to issuance ...


Appeal Allows Refund of Special Additional Duty; Invoices Issued Pre-Customs Clearance Not Proof of Sale or Delivery.

August 25, 2017

Case Laws     Customs     AT

Refund of SAD - the invoices have been raised prior to issuance of out of charge order issued by the customs authorities - mere issue of invoice itself does not prove that the goods have been sold and delivered to the buyers - appeal allowed

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