Circular No. 15/2010-Cust, Dated 29.06.10

Circular No. 15/2010-Customs

F. No.401/73/2010-Cus.III
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
North Block, New Delhi
29th June, 2010.
To

All 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 - reg.

Madam / Sir,
Attention is invited to Notification No. 102/2007-Cus dated 14.09.2007 which provides exemption in the form of refund of 4% SAD paid on goods imported and subsequently sold on payment of VAT/ST.
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