Sale in course of import

This query is : Resolved 

14 October 2015 In an import transaction involving "sale in course of import" (SICOI) typically the importer has to file BOE, but in this case the ultimate buyer cannot claim customs benefit.

Is there any way that the ultimate buyer in SICOI transaction ca file the BOE in its name so that he can claim the customs benefit?

14 October 2015 Refer to CBEC Notificztion No.102/2007 can avail the SAD refund from custom port of import.

Regards,


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