https://www.taxtmi.com/caselaws?id=257968 The High Court dismissed the appeal, upholding the Tribunal's decision that the Special Additional Duty was not payable due to circumstances beyond the importer's control. The Court emphasized the importance of understanding the limitations on appeal jurisdiction under the Customs Act and the relevance of specific provisions in determining the applicability of duties and exemptions. The judgment underscored that questions related to the rate of duty or the value of goods directly impacting assessment fall within the scope of appeal jurisdiction. en-us Fri, 27 Feb 2015 00:00:00 +0530 Sat, 03 Oct 2015 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257968 The High Court dismissed the appeal, upholding the Tribunal's decision that the Special Additional Duty was not payable due to circumstances beyond the importer's control. The Court emphasized the importance of understanding the limitations on appeal jurisdiction under the Customs Act and the relevance of specific provisions in determining the applicability of duties and exemptions. The judgment underscored that questions related to the rate of duty or the value of goods directly impacting assessment fall within the scope of appeal jurisdiction. Case-Laws Customs Fri, 27 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257968