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Customs - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

A trader-importer, who paid SAD on the imported goods and who ...

Case Laws     Customs

August 7, 2014

A trader-importer, who paid SAD on the imported goods and who discharged VAT/ST liability on subsequent sale, and who issued commercial invoices without indicating any details of the duty paid, would be entitled to the benefit of exemption under Notification 102/2007-Cus, notwithstanding the fact that he made no endorsement that “credit of duty is not admissible“ on the commercial invoices - AT

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