https://www.taxtmi.com/caselaws?id=234711 The court invalidated Circular No. 18/2006 mandating the payment of Special Additional Customs Duty (SAD) on imports under the Duty Entitlement Pass Book (DEPB) scheme. It held that SAD was not applicable to goods other than edible oils imported under the DEPB scheme. The court clarified that SAD would have to be paid on goods where customs duty or additional duty was not fully exempt. The petition was disposed of with the rule made absolute to the extent of invalidating the circular, with no order as to costs. en-us Wed, 25 Jul 2012 00:00:00 +0530 Mon, 24 Jun 2013 18:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234711 The court invalidated Circular No. 18/2006 mandating the payment of Special Additional Customs Duty (SAD) on imports under the Duty Entitlement Pass Book (DEPB) scheme. It held that SAD was not applicable to goods other than edible oils imported under the DEPB scheme. The court clarified that SAD would have to be paid on goods where customs duty or additional duty was not fully exempt. The petition was disposed of with the rule made absolute to the extent of invalidating the circular, with no order as to costs. Case-Laws Customs Wed, 25 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234711