2018 (7) TMI 187

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.... the Appellant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent ORDER The appellants are engaged in trading of Baby Diapers in India and were importing baby diapers in various sizes. They paid additional duty of customs (SAD) under section 3(5) of Customs Tariff Act, 1975 on import of baby diapers. These imported baby diapers are subsequently sold on payment of applicable sales tax, ....

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....hri K.Veerabhadra Reddy submitted that the authorities below have noted that the appellant has not produced invoices and therefore it requires verification whether the invoices are proper. 4. Heard both sides. 5. The only ground on which the refund stands rejected is that the commercial invoice issued by the appellant who has subsequently sold the goods do not bear the endorsement as require....