15 July 2024


CESTAT, New Delhi: Importer Not Obliged to Pay Any Amount on Advertisement and Sale Promotion - 18.02.2020

Custom, Excise, and Service Tax Appellate Tribunal (CESTAT), New Delhi has held that the expenditure incurred on the activities of advertisement and sale promotion will not be borne by the importer especially when there is no contract. The Tribunal further observed that the activity of advertisement and sales promotion is a post-import activity incurred by the Applicant discharge on his own account and not for the discharge for any obligation of the seller under the terms of the sale.

Tags : Customs Excise and Service Tax Appellate Tribunal Advertisement and Sale Promotion

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