https://www.taxtmi.com/caselaws?id=327618 The case involved issues regarding the applicability of Special Additional Duty (SAD) exemption, invocation of the extended period for demand, imposition of penalties, liability for interest, confiscation of goods, and immunity from penalty and prosecution under the Customs Act, 1962. The Bench ruled that M/s. Responsive Industries Ltd. was not eligible for SAD exemption, leading to a recoverable unpaid SAD amount. Penalties under certain sections were not applicable due to acknowledged confusion, settling the customs duty, interest, and imposing penalties with partial immunity granted, and complete immunity from prosecution. en-us Wed, 24 Feb 2016 00:00:00 +0530 Fri, 13 May 2016 21:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327618 The case involved issues regarding the applicability of Special Additional Duty (SAD) exemption, invocation of the extended period for demand, imposition of penalties, liability for interest, confiscation of goods, and immunity from penalty and prosecution under the Customs Act, 1962. The Bench ruled that M/s. Responsive Industries Ltd. was not eligible for SAD exemption, leading to a recoverable unpaid SAD amount. Penalties under certain sections were not applicable due to acknowledged confusion, settling the customs duty, interest, and imposing penalties with partial immunity granted, and complete immunity from prosecution. Case-Laws Customs Wed, 24 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327618