https://www.taxtmi.com/caselaws?id=331414 The Tribunal denied the appellant's refund of additional duty of customs due to suspicions regarding the stamping of duplicate copies of invoices without the required declaration. It was noted that there was no evidence showing the burden of additional duty of customs was passed on to the buyer, as the invoices only reflected the levy of VAT and not the additional duty of customs. The Tribunal referred to a previous decision establishing that non-declaration of duty in the invoice implies no credit availability, leading to a remand of the appeal for further examination by the original authority. en-us Tue, 14 Jun 2016 00:00:00 +0530 Mon, 22 Aug 2016 13:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331414 The Tribunal denied the appellant's refund of additional duty of customs due to suspicions regarding the stamping of duplicate copies of invoices without the required declaration. It was noted that there was no evidence showing the burden of additional duty of customs was passed on to the buyer, as the invoices only reflected the levy of VAT and not the additional duty of customs. The Tribunal referred to a previous decision establishing that non-declaration of duty in the invoice implies no credit availability, leading to a remand of the appeal for further examination by the original authority. Case-Laws Customs Tue, 14 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331414