Credit restriction on additional customs duty requires dealers to state non-admissibility on resale invoices under Customs Tariff Act. The amendment requires that where a dealer receives imported goods under an invoice indicating that credit of the additional duty of customs is not admissible, the dealer-whether a first stage or second stage dealer-must, on resale of those imported goods, indicate on the resale invoice that credit of the additional duty shall not be admissible.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Credit restriction on additional customs duty requires dealers to state non-admissibility on resale invoices under Customs Tariff Act.
The amendment requires that where a dealer receives imported goods under an invoice indicating that credit of the additional duty of customs is not admissible, the dealer-whether a first stage or second stage dealer-must, on resale of those imported goods, indicate on the resale invoice that credit of the additional duty shall not be admissible.
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