Under the customs notification, goods imported for actual use attract special additional customs duty of 4%. Range officers must check at the time of allowing Modvat credit on the strength of a Bill of Entry, whether the particular consignment has suffered SAD of Customs or not

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..... 267/20/99-CX.8 Subject : Misuse of Exemption under Notification No. 56/98 - Cus. dated 1.8.98 - regarding I am directed to refer to the provisions of Notification No. 56/98-Cus. dated 1.8.98 (earlier Notification No. 29/98 dated 2.6.98 and 34/98 dated 13.6.98). In terms of serial no. 12 of the table annexed to this notification and mutates mutandis, under the corresponding entries in the e .....

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..... condition of the notification is being complied with is not possible. Therefore, it is quite possible that some of the actual user importers may be abusing this exemption. 3. The matter has been examined. It has been declared that Range Officers shall check, at the time of allowing Modvat credit on the strength of a Bill of Entry, whether the particular consignment has suffered SAD of Customs or .....

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