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Customs - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Refund of SAD - appellant has not adopted the same code while ...


Appellant's SAD Refund Approved Despite Different Product Codes; Chartered Accountant's Certification Deemed Credible.

May 14, 2019

Case Laws     Customs     HC

Refund of SAD - appellant has not adopted the same code while describing the product in their sale invoices - the adjudicating authority has not come to a conclusion that the product sold was entirely different - there was nothing on record to disbelieve the Chartered Accountant's certificate which certified that both products are one and the same - claim for refund was sustainable

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