9911796707
TMI Blog2017 (5) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... are required for transmission of DTH channels to the television of subscribers. The STBs are imported by the appellants and then sold in the domestic market. The dispute in the present case has arisen on import of set top boxes by the appellant. At time of import, they paid the applicable Customs duty, Additional duty, Educational Cess and also Special Additional Duty (SAD for short) on the STBs on the basis of declared retail sale price (RSP). The Notification No. 102/2007 dated 14.09.2007 provides for exemption to goods from SAD which are imported and subsequently sold as such, if the importer pays appropriate VAT or sales tax while selling such goods. The appellants sold imported STBs and claimed refunds of SAD paid. The refund claims w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 102/2007-Cus dated 14.09.2007, for the earlier period had already been decided by the Tribunal in favour of the appellant vide Final Order No. 53811/2016 dated 27.09.2016. The Tribunal while allowing the appeal, has held as under:- "4. The appellants imported STBs and paid customs duties including SAD. Subsequently, the STBs have been sold to various distributors and the refund claims stand paid by the Revenue on the SAD originally paid under Notification 102/2007. In the impugned order the refund amounts have been recalled. The appellant sold the imported goods as part of antenna system and accessories at a price lower than the landed cost of the goods and the RSP declared at the time of import. The invoices for sale iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deny the refund is that appropriate VAT has not been paid on the imported STBs. The appellant admits that the imported STBs have been sold at prices which are lesser than the RSPs declared at the time of import. However, they have also argued that the total VAT paid on the set top boxes at the time of sale would be numerically more than the total SAD paid at the time of import. It is nobodys case that the appellant has indulged in any under valuation of the goods for the purpose of payment of VAT, in which case, the appropriate authority to initiate action would be the State Government. It is on record that VAT stands paid at the prescribed rates on the value declared in the invoices. To our minds, this is to be deemed as appropriate paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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