https://www.taxtmi.com/caselaws?id=126351 The Tribunal upheld the imposition of Special Additional Duty (SAD) on imported goods, dismissing the appeals and emphasizing compliance with Customs Act provisions. It clarified that duty rates for warehoused goods should be based on the time of actual clearance, not import, in line with legal precedent. The decision highlighted the significance of adhering to Customs Act regulations, settling the dispute over SAD refunds and addressing concerns of unjust enrichment. en-us Wed, 29 Apr 2009 00:00:00 +0530 Mon, 05 Nov 2012 17:20:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126351 The Tribunal upheld the imposition of Special Additional Duty (SAD) on imported goods, dismissing the appeals and emphasizing compliance with Customs Act provisions. It clarified that duty rates for warehoused goods should be based on the time of actual clearance, not import, in line with legal precedent. The decision highlighted the significance of adhering to Customs Act regulations, settling the dispute over SAD refunds and addressing concerns of unjust enrichment. Case-Laws Customs Wed, 29 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126351