Trader-Importer Entitled to Exemption Benefits Under Notification 102/2007-Cus Despite Missing Invoice Details on Duty Payment.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....A trader-importer, who paid SAD on the imported goods and who discharged VAT/ST liability on subsequent sale, and who issued commercial invoices without indicating any details of the duty paid, would be entitled to the benefit of exemption under Notification 102/2007-Cus, notwithstanding the fact that he made no endorsement that “credit of duty is not admissible“ on the commercial invoices - AT....