https://www.taxtmi.com/caselaws?id=279826 The Tribunal upheld the Commissioner (Appeals)' decision denying the refund of additional duty of Customs paid for importing cotton waste from Bangladesh. The Tribunal emphasized the requirement for evidence of payment of sales tax or VAT on the sale of imported goods, which the appellants failed to provide. As a result, the appeals were dismissed, and the cross-objections were disposed of on 10-4-2018. en-us Tue, 10 Apr 2018 00:00:00 +0530 Mon, 08 Apr 2019 00:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279826 The Tribunal upheld the Commissioner (Appeals)' decision denying the refund of additional duty of Customs paid for importing cotton waste from Bangladesh. The Tribunal emphasized the requirement for evidence of payment of sales tax or VAT on the sale of imported goods, which the appellants failed to provide. As a result, the appeals were dismissed, and the cross-objections were disposed of on 10-4-2018. Case-Laws Customs Tue, 10 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279826