TaxTMI 
TaxTMI 
SIR, OUR BILL OF ENTRY WAS MADE ON 11.04.2012 AND RELATED CUSTOM DUTY IS PAID ON 02.05.2012. AND THE CORRESPONDING SALES INVOICE DATED AT 05.04.2012. Department says it is not possible that sales made before realise goods from the port. can you suggest me whether there is only possiblity to claim refund. I dont understand want kind of material facts you want to check from my side. and what step should i take for such refund. Highly thanks to you kailash dixit | |
SAD REFUND
14 Dec 2012 
5 Replies 
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Customs refund for pre-clearance sale: entitlement hinges on factual proof that the sale was bona fide and delivery established.
Refund depends on factual proof that a sale executed before customs clearance was bona fide; claimants should document actual delivery dates, contractual allocation of risk and title, and contemporaneous commercial records to establish entitlement to refund under Notification No.102/2007-Customs, distinguishing non-high-sea sales from high sea transactions and applying mercantile principles and the Sale of Goods Act. (AI Summary)
Refund depends on factual proof that a sale executed before customs clearance was bona fide; claimants should document actual delivery dates, contractual allocation of risk and title, and contemporaneous commercial records to establish entitlement to refund under Notification No.102/2007-Customs, distinguishing non-high-sea sales from high sea transactions and applying mercantile principles and the Sale of Goods Act. (AI Summary)