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Customs - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Refund of SAD - Notification No. 102/2007 - Appellant failed to ...


Refund Granted Despite Missing Invoice Endorsement for Special Additional Duty under Notification No. 102/2007.

March 4, 2015

Case Laws     Customs     AT

Refund of SAD - Notification No. 102/2007 - Appellant failed to make any endorsement in the commercial invoices issued for the domestic sale that "no credit of SAD of Customs levied under sub-section (5) of Section 3 of the Customs Tariff Act, shall be admissible" - Refund allowed - AT

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