2016 (8) TMI 527

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..... he sales tax / VAT payable under the Sales Tax Act is “nil”, the appropriate sales tax paid will also be “nil” and it cannot be said that the importers did not pay appropriate VAT. Stamping the invoice with “no credit of additional duty of customs levied under section 3(5) of the Customs Tariff Act 1975" – another ground adopted by Commissioner(Appeals) of non-fulfilment of condition – Held that: .....

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..... duty of customs subject to certain conditions numerated therein. One of the condition is that while selling the goods in the domestic market, the appellant discharges its sales tax / VAT liability. 2. The appellants were issued a show cause notice proposing to deny the refund claim on the ground that condition 5 (d) which requires to sell the imported goods on payment of appropriate sales tax or .....

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..... only allegation in the notice was contravention of the condition 5 (d) of the notification i.e. as regards non-payment of VAT. He submits that the issue is no more res integra and there are precedent decisions of the Tribunal. He makes specific reference to the Tribunal's decision in the case of M/s Gazal Overseas Vs. CC New Delhi 2016 (332) ELT 767 (Tri-Del) wherein under identical circumstances .....

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