https://www.taxtmi.com/caselaws?id=117648 Special Additional Duty was held not leviable on re-imported goods where the importer had reversed the export benefit and drawback and satisfied the conditions of the re-import exemption notifications. The duty structure treated the additional levy as connected to the basic customs duty and excise duty otherwise payable on re-import; once those underlying duties stood exempted under the notification, the connected Special Additional Duty could not be demanded independently. The Revenue's appeal was rejected on that basis. en-us Fri, 27 Jan 2006 00:00:00 +0530 Mon, 25 Jun 2012 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117648 Special Additional Duty was held not leviable on re-imported goods where the importer had reversed the export benefit and drawback and satisfied the conditions of the re-import exemption notifications. The duty structure treated the additional levy as connected to the basic customs duty and excise duty otherwise payable on re-import; once those underlying duties stood exempted under the notification, the connected Special Additional Duty could not be demanded independently. The Revenue's appeal was rejected on that basis. Case-Laws Customs Fri, 27 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117648