https://www.taxtmi.com/caselaws?id=83174 The Tribunal upheld the Order-in-Appeal passed by the Collector (Appeals) in a case involving appellants importing Rosin from Nepal without paying additional customs duty. The appellants' argument for exemption under Notification No. 203/90 was rejected, emphasizing that exemptions are specific and do not automatically extend to all types of customs duty. The Tribunal ruled that additional duty is separate from basic customs duty and can be levied even if the latter is exempted. The appeals were dismissed, affirming the Collector (Appeals) decision and clarifying that clearance of goods does not preclude the demand for additional duty. en-us Tue, 06 Jul 1993 00:00:00 +0530 Mon, 11 Jul 2011 15:13:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83174 The Tribunal upheld the Order-in-Appeal passed by the Collector (Appeals) in a case involving appellants importing Rosin from Nepal without paying additional customs duty. The appellants' argument for exemption under Notification No. 203/90 was rejected, emphasizing that exemptions are specific and do not automatically extend to all types of customs duty. The Tribunal ruled that additional duty is separate from basic customs duty and can be levied even if the latter is exempted. The appeals were dismissed, affirming the Collector (Appeals) decision and clarifying that clearance of goods does not preclude the demand for additional duty. Case-Laws Customs Tue, 06 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83174