https://www.taxtmi.com/caselaws?id=248878 The tribunal took a prima facie view that the invoice endorsement "ADC not passed on" sufficiently met the Notification No. 102/2007-Cus. requirement that the invoice specifically indicate that credit of additional duty of customs would not be admissible. It treated the endorsement as conveying that the additional customs duty had not been passed on to customers, and noted support from earlier tribunal decisions on similar facts. On that basis, waiver of pre-deposit of duty and interest was granted. en-us Thu, 20 Mar 2014 00:00:00 +0530 Fri, 27 Jun 2014 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248878 The tribunal took a prima facie view that the invoice endorsement "ADC not passed on" sufficiently met the Notification No. 102/2007-Cus. requirement that the invoice specifically indicate that credit of additional duty of customs would not be admissible. It treated the endorsement as conveying that the additional customs duty had not been passed on to customers, and noted support from earlier tribunal decisions on similar facts. On that basis, waiver of pre-deposit of duty and interest was granted. Case-Laws Customs Thu, 20 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248878