https://www.taxtmi.com/caselaws?id=106879 The appellate tribunal upheld the demand for duty amounting to Rs. 26,610, ruling that the Special Additional Duty (SAD) was applicable on imports from Nepal before the specific notification exempting goods from SAD came into effect. The tribunal emphasized the prospective nature of the amendment, denying the appellant's claim for retrospective application and affirming that the exemption was not clarificatory but forward-looking. As the conditions of the notification were not met during the relevant period, the SAD was deemed applicable under the Customs Tariff Act, leading to the rejection of the appeal. en-us Fri, 04 Oct 2002 00:00:00 +0530 Fri, 16 Mar 2012 11:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106879 The appellate tribunal upheld the demand for duty amounting to Rs. 26,610, ruling that the Special Additional Duty (SAD) was applicable on imports from Nepal before the specific notification exempting goods from SAD came into effect. The tribunal emphasized the prospective nature of the amendment, denying the appellant's claim for retrospective application and affirming that the exemption was not clarificatory but forward-looking. As the conditions of the notification were not met during the relevant period, the SAD was deemed applicable under the Customs Tariff Act, leading to the rejection of the appeal. Case-Laws Customs Fri, 04 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106879