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TMI Blog2016 (12) TMI 640X X X X Extracts X X X X X X X X Extracts X X X X ..... 2014 (8) TMI 214 - CESTAT MUMBAI (LB)] relied by the Ld. Counsel for appellant. The Ld. Counsel has also submitted that the duty element was not declared in the invoice. In the said case the Larger Bench of the Tribunal has held that the said condition is not mandatory in the case of a trader - Following the judgment laid by the Larger Bench in the case M/s Chowgule and Company Private Ltd., I hol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07. As per the condition the applicant has to obtain endorsement on the invoices that no credit of the additional duty of customs levied under sub section 5 of section 3 of the Customs Tariff Act, 1975 shall be admissible . 2. On behalf of appellant Ld. Counsel Sh. Y. Sreenivasa Reddy submitted that the appellant/importer was only a trader and not a dealer or manufacturer. That there is no q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for availing benefit of Notification No. 102/2007, the condition 2 (b) of the Notification is mandatory for compliance by a trader came up for analysation before the Larger Bench of the Tribunal in the case of Chowgule and Company Private Ltd., (supra) relied by the Ld. Counsel for appellant. The Ld. Counsel has also submitted that the duty element was not declared in the invoice. In the said c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For taking the credit, the quantum of duty paid should be shown in the invoices and the same should be shown separately for each type of duties. In respect of a commercial invoice, which shows no details of the duty paid, the question of taking of any credit would not arise at all. Therefore, non-declaration of the duty in the invoice issued itself is an affirmation that no credit would be availab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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