https://www.taxtmi.com/caselaws?id=360582 The Tribunal allowed the appeals filed by the appellant-assessees, setting aside the demand for Special Additional Duty (SAD) along with interest and penalty. It concluded that Dadra is not a tax-free area, making the exemption notifications applicable. The Tribunal also dismissed the Revenue's appeal for enhancement of penalty under Section 114A of the Customs Act, emphasizing that without a valid demand, the penalty could not be sustained. en-us Fri, 11 May 2018 00:00:00 +0530 Sat, 19 May 2018 08:55:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360582 The Tribunal allowed the appeals filed by the appellant-assessees, setting aside the demand for Special Additional Duty (SAD) along with interest and penalty. It concluded that Dadra is not a tax-free area, making the exemption notifications applicable. The Tribunal also dismissed the Revenue's appeal for enhancement of penalty under Section 114A of the Customs Act, emphasizing that without a valid demand, the penalty could not be sustained. Case-Laws Customs Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360582