https://www.taxtmi.com/caselaws?id=100910 Duty entitlement pass book imports cleared under Notification No. 34/97 were exempt only from basic and additional customs duty, and the required DEPB debit applied only to duty covered by that notification. Special additional duty of customs fell outside that exemption. Notification No. 34/98 later extended special additional duty exemption to specified goods, including goods imported under Notification No. 34/97, subject to its stated conditions. On that basis, non-debit of special additional duty in the DEPB pass book was not a breach of Notification No. 34/97, and a demand founded on alleged non-compliance was not sustainable. en-us Mon, 05 Nov 2001 00:00:00 +0530 Tue, 07 Feb 2012 17:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100910 Duty entitlement pass book imports cleared under Notification No. 34/97 were exempt only from basic and additional customs duty, and the required DEPB debit applied only to duty covered by that notification. Special additional duty of customs fell outside that exemption. Notification No. 34/98 later extended special additional duty exemption to specified goods, including goods imported under Notification No. 34/97, subject to its stated conditions. On that basis, non-debit of special additional duty in the DEPB pass book was not a breach of Notification No. 34/97, and a demand founded on alleged non-compliance was not sustainable. Case-Laws Customs Mon, 05 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100910