https://www.taxtmi.com/caselaws?id=270482 The Tribunal allowed the appeal, setting aside the order denying Special Additional Customs Duty (SAD) exemption on imported LPG purchased through high sea sales. The Tribunal found that the appellant, who paid sales tax as the LPG was subsequently sold to customers, was eligible for SAD exemption under Notification No. 34/98. Citing a relevant precedent, the Tribunal held that SAD is not leviable when imported goods are sold as such and bear the burden of sales tax, leading to the unsustainable nature of the demand for SAD in this case. en-us Tue, 11 Aug 2015 00:00:00 +0530 Thu, 07 Jan 2016 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270482 The Tribunal allowed the appeal, setting aside the order denying Special Additional Customs Duty (SAD) exemption on imported LPG purchased through high sea sales. The Tribunal found that the appellant, who paid sales tax as the LPG was subsequently sold to customers, was eligible for SAD exemption under Notification No. 34/98. Citing a relevant precedent, the Tribunal held that SAD is not leviable when imported goods are sold as such and bear the burden of sales tax, leading to the unsustainable nature of the demand for SAD in this case. Case-Laws Customs Tue, 11 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270482