https://www.taxtmi.com/caselaws?id=102070 Exemption from Special Additional Duty of Customs was unavailable because the imported onion was sold in Punjab, where it was sales-tax free, so the notification's condition that the goods not be sold in an area where no tax was chargeable was not met; duty demand and interest therefore followed. Penalty was not sustainable because a levy cannot carry penal consequences unless the governing statute expressly authorises penalty, and no such enabling provision existed for Special Additional Duty of Customs; the penalty was set aside. en-us Thu, 18 Apr 2002 00:00:00 +0530 Mon, 13 Feb 2012 16:13:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102070 Exemption from Special Additional Duty of Customs was unavailable because the imported onion was sold in Punjab, where it was sales-tax free, so the notification's condition that the goods not be sold in an area where no tax was chargeable was not met; duty demand and interest therefore followed. Penalty was not sustainable because a levy cannot carry penal consequences unless the governing statute expressly authorises penalty, and no such enabling provision existed for Special Additional Duty of Customs; the penalty was set aside. Case-Laws Customs Thu, 18 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102070