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CESTAT upheld denial of Special Additional Duty (SAD) exemption under Notification dated 17.03.2012 for imported goods valued at Rs. 73.79 Crores during 2013-2017. Appellant failed to declare goods in Delhi VAT returns and provide supporting documentation, violating notification requirements for state destination declaration and VAT registration disclosure. Principal Commissioner's findings established fraudulent practices through false declarations and non-compliance with exemption conditions. Tribunal confirmed recovery of SAD with penalties, noting appellant's failure to controvert evidence of tax evasion and misrepresentation. Appeal dismissed, affirming original order requiring payment of duties and penalties.
CESTAT upheld denial of Special Additional Duty (SAD) exemption under Notification dated 17.03.2012 for imported goods valued at Rs. 73.79 Crores during 2013-2017. Appellant failed to declare goods in Delhi VAT returns and provide supporting documentation, violating notification requirements for state destination declaration and VAT registration disclosure. Principal Commissioner's findings established fraudulent practices through false declarations and non-compliance with exemption conditions. Tribunal confirmed recovery of SAD with penalties, noting appellant's failure to controvert evidence of tax evasion and misrepresentation. Appeal dismissed, affirming original order requiring payment of duties and penalties.
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