Traders Entitled to Exemption under Notification No. 102/2007-Cus for SAD Payments without Endorsement on Invoices: CESTAT

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that traders are entitled to an exemption under Notification No. 102/2007-Cus without the need for endorsement on invoices. The case involved traders who had made Special Additional Duty (SAD) payments but lacked proper invoice endorsements. CESTAT’s ruling clarifies that as long as other conditions of the notification are met, invoice endorsements are not mandatory for traders to claim this exemption, easing compliance for importers and traders.