https://www.taxtmi.com/caselaws?id=435794 The Court concluded that the importer's request to classify Rock Phosphate as a fertilizer for the sake of exemption was not reasonable and amounted to a colorable request. It upheld the Customs Department's decision to decline the Special Additional Duty (SAD) exemption, setting aside the Single Judge's order that had favored the importer. The Court stressed the need for strict interpretation of exemption laws to prevent revenue loss. Consequently, the writ appeals were allowed, and the connected miscellaneous petitions were closed. The related writ petition (W.P.(MD)No.16271 of 2012) was also dismissed based on the same findings. en-us Fri, 10 Mar 2023 00:00:00 +0530 Tue, 03 Oct 2023 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435794 The Court concluded that the importer's request to classify Rock Phosphate as a fertilizer for the sake of exemption was not reasonable and amounted to a colorable request. It upheld the Customs Department's decision to decline the Special Additional Duty (SAD) exemption, setting aside the Single Judge's order that had favored the importer. The Court stressed the need for strict interpretation of exemption laws to prevent revenue loss. Consequently, the writ appeals were allowed, and the connected miscellaneous petitions were closed. The related writ petition (W.P.(MD)No.16271 of 2012) was also dismissed based on the same findings. Case-Laws Customs Fri, 10 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435794