https://www.taxtmi.com/caselaws?id=34704 The Tribunal ruled that Special Additional Duty (SAD) is applicable on re-imported goods and that duty paid under Notification No. 94/96-Cus. should be considered as basic customs duty. The issue of conflicting interpretations led to a referral to a Larger Bench for resolution, with further consideration required on interest payment. The complexities surrounding the duty payable on re-imported goods and the classification under the notification were emphasized, highlighting the nuanced legal issues in the case. en-us Mon, 02 Feb 2009 00:00:00 +0530 Sun, 11 Oct 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34704 The Tribunal ruled that Special Additional Duty (SAD) is applicable on re-imported goods and that duty paid under Notification No. 94/96-Cus. should be considered as basic customs duty. The issue of conflicting interpretations led to a referral to a Larger Bench for resolution, with further consideration required on interest payment. The complexities surrounding the duty payable on re-imported goods and the classification under the notification were emphasized, highlighting the nuanced legal issues in the case. Case-Laws Customs Mon, 02 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34704