https://www.taxtmi.com/caselaws?id=109606 Exemption from Special Additional Duty of Customs under the stated notifications is available only when the importer strictly satisfies all attached conditions. The commentary notes that the benefit was not extended to goods purchased on a high sea sale basis where the notification limited its scope, and the importer also had to comply with the prescribed declaration and DEPB debit requirements. If those conditions are not met, the exemption claim cannot be accepted and the levy remains applicable. en-us Mon, 21 Jul 2003 00:00:00 +0530 Tue, 10 Apr 2012 18:50:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109606 Exemption from Special Additional Duty of Customs under the stated notifications is available only when the importer strictly satisfies all attached conditions. The commentary notes that the benefit was not extended to goods purchased on a high sea sale basis where the notification limited its scope, and the importer also had to comply with the prescribed declaration and DEPB debit requirements. If those conditions are not met, the exemption claim cannot be accepted and the levy remains applicable. Case-Laws Customs Mon, 21 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109606