Fraudulent claim of 4% SAD by unscrupulous importers - reg.

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....Chief Commissioners of Customs / Customs (Prev.). All Chief Commissioners of Customs & Central Excise. All Commissioners of Customs / Customs (Prev.).  All Commissioners of Customs (Appeals).  All Commissioners of Customs & Central Excise. All Commissioners of Customs & Central Excise (Appeals). Subject:  Fraudulent claim of 4% SAD by unscrupulous importers - ....

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.... VAT, without carrying out any process. However, at the time of claiming refund of 4% SAD, these importers have manipulated the facts by showing that goods sold were imported timber logs only and not 'sawn' or 'cut logs'. In terms of the classification of the First Schedule to Customs Tariff Act, 1975, round logs/round squares are classified under the heading 4403 whereas the 'sawn' woods are clas....

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....sp; invoices of the same serial number. Scrutiny of these two sets of invoices establishes that the invoice submitted to the department shows description of goods as 'Malaysian round logs' whereas the invoices obtained from the buyer shows the description of goods as 'imported timber'.  The other difference is that in the invoice submitted to the department the quantity of goods in ....