https://www.taxtmi.com/caselaws?id=121827 The tribunal upheld the impugned order, dismissing the appeal regarding the levy of Special Additional Duty (SAD) under Section 3A of the Customs Tariff Act on imported goods cleared from the warehouse. The tribunal found that the taxable event for SAD occurred when the goods were physically cleared from the warehouse for home consumption, after the levy had come into effect. Despite the appellants' arguments, the tribunal determined that the Supreme Court's decision in Kiran Spinning Mills was directly relevant and applicable to the case, as established by the learned Commissioner (Appeals). en-us Tue, 17 Jul 2007 00:00:00 +0530 Mon, 06 Aug 2012 15:55:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121827 The tribunal upheld the impugned order, dismissing the appeal regarding the levy of Special Additional Duty (SAD) under Section 3A of the Customs Tariff Act on imported goods cleared from the warehouse. The tribunal found that the taxable event for SAD occurred when the goods were physically cleared from the warehouse for home consumption, after the levy had come into effect. Despite the appellants' arguments, the tribunal determined that the Supreme Court's decision in Kiran Spinning Mills was directly relevant and applicable to the case, as established by the learned Commissioner (Appeals). Case-Laws Customs Tue, 17 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121827