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Customs - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Demand of Special Additional Duty (SAD) by debiting the DFCE ...


Debate over Special Additional Duty payment via DFCE scrips vs. cash; Show Cause Notice issued for short payment.

September 19, 2018

Case Laws     Customs     AT

Demand of Special Additional Duty (SAD) by debiting the DFCE scrips instead of in cash - If the appellant had been put to notice while debiting in the DFCE scrips, he would have opted to pay the SAD by cash itself. Instead, after a period of almost four months, the Show Cause Notice has been issued alleging short payment of duty.

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