SAD refund on part-cleared bulk imports is admissible where invoices show actual sale before final out-of-charge.

SAD refund under Notification No. 102/2007 was available where hazardous bulk cargo was sold after part clearance but before the final out-of-charge for the full consignment. The procedure for part clearance, supported by recorded examination reports, showed that the importer had received possession to the extent of each clearance, and the later EDI completion date did not undo those physical clearances. The invoices were accepted as evidence of actual sale, and there was no contrary proof that the goods sold differed from the goods part-cleared. On that basis, rejection of the refund claim was not sustainable.

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Issues: Whether SAD refund under Notification No. 102/2007 was admissible when the imported bulk cargo was sold under invoices issued after part clearance but before final out-of-charge for the entire consignment.

Analysis: The Public Notice permitted part clearance of hazardous bulk cargo and required examination reports to be recorded for such clearances. The purpose of the procedure was to enable part delivery to the importer, and once part clearance was allowed, the goods were treated as being in the importer's possession to that extent. The date of final out-of-charge only marked completion of clearance of the entire consignment in the EDI system and did not negate the physical part clearances already effected. The invoices produced by the appellant supported actual sale of the goods, and no contrary evidence was shown to establish that the goods sold were different from those part-cleared.

Conclusion: The refund of SAD under Notification No. 102/2007 was admissible and the rejection of the refund claim was unsustainable.

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