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of <h1>4% Special Additional Customs Duty Applies to Goods for Actual Use; Exemption Rules and Compliance Under Scrutiny.</h1> Goods imported for actual use are subject to a 4% Special Additional Customs Duty (SAD), as per customs notification. Range officers must verify if consignments have incurred SAD when allowing Modvat credit based on a Bill of Entry. The exemption from SAD applies to goods imported for sale, excluding high sea sales, with a required declaration. Concerns have arisen about compliance with this exemption, prompting instructions for Range Officers to report non-compliance to Customs Commissioners for recovery and penalties. Audit Wings are also instructed to check for potential misuse of the exemption.
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