https://www.taxtmi.com/caselaws?id=326998 The High Court of Calcutta upheld a Customs Circular on the levy of Special Additional Duty (SAD) following the Supreme Court judgment in Collector of Central Excise, Vadodara v. Dhiren Chemical Industries. The court relied on the interpretation given by the Board in Nikhil Kumar v. Commissioner of Customs, dismissing the challenge to the circular. The court emphasized the finality of the Nikhil Kumar judgment and granted the petitioner the option to appeal within a fortnight, highlighting the availability of statutory remedies for further redress. en-us Wed, 02 Dec 2015 00:00:00 +0530 Wed, 04 May 2016 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326998 The High Court of Calcutta upheld a Customs Circular on the levy of Special Additional Duty (SAD) following the Supreme Court judgment in Collector of Central Excise, Vadodara v. Dhiren Chemical Industries. The court relied on the interpretation given by the Board in Nikhil Kumar v. Commissioner of Customs, dismissing the challenge to the circular. The court emphasized the finality of the Nikhil Kumar judgment and granted the petitioner the option to appeal within a fortnight, highlighting the availability of statutory remedies for further redress. Case-Laws Central Excise Wed, 02 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326998