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Customs - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Refund of SAD - Once such ingredient of the Sale of Goods Act, ...


Refund of Special Additional Duty Hinges on Sale of Goods Act Compliance; Case Remanded for Further Review.

June 30, 2016

Case Laws     Customs     AT

Refund of SAD - Once such ingredient of the Sale of Goods Act, 1930 is complied with, in that circumstance, sales can be said to have been effected. Otherwise it is a mere case of stock transfer in the guise of sale - matter remanded back - AT

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