Customs:
Refund of Special Additional Customs Duty can’t be denied merely on technical violations:
- Refund of Special Additional Customs Duty (SAD) upheld where it was filed fulfilling condition of Notification No.102 of 2007 Cus. dated 14-9-2007 and CBEC Circular No 16/2008-Cus dated 13-10-2008, that certificate of independent chartered accountant was sufficient to establish SAD’s burden was not passed on.
CESTAT, REGIONAL BENCH, ALLAHABAD [COMMISSIONER OF CUSTOMS (PREVENTIVE), NOIDE Versus AADYA OVERSEAS LTD.] (2024) 19 Centax 416 (Tri.-All) [10-05-2024]
