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Customs - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Refund of SAD - sale invoices submitted has not been either ...

Case Laws     Customs

August 21, 2019

Refund of SAD - sale invoices submitted has not been either printed or stamped with endorsement - when the price shown in the sale invoice is consolidated one and the duty paid on import had not been shown separately, there is no possibility of anyone taking credit of duty paid, even the buyers have categorically stated that they have not availed any credit on those invoices and this in a way comply with the conditions of the N/N. 102/2007 - refund allowable

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