https://www.taxtmi.com/caselaws?id=765881 CESTAT New Delhi dismissed the appeal regarding denial of Special Additional Duty exemption under Notification dated 17.03.2012. The appellant imported goods worth Rs. 73.79 crores during 2013-2017 but failed to declare them in VAT returns of Delhi State, making false declarations. The court upheld recovery of SAD with penalty, finding the appellant engaged in fraudulent practices and non-compliance with notification conditions requiring proper state destination declaration and VAT registration disclosure. en-us Mon, 03 Feb 2025 00:00:00 +0530 Wed, 12 Feb 2025 08:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765881 CESTAT New Delhi dismissed the appeal regarding denial of Special Additional Duty exemption under Notification dated 17.03.2012. The appellant imported goods worth Rs. 73.79 crores during 2013-2017 but failed to declare them in VAT returns of Delhi State, making false declarations. The court upheld recovery of SAD with penalty, finding the appellant engaged in fraudulent practices and non-compliance with notification conditions requiring proper state destination declaration and VAT registration disclosure. Case-Laws Customs Mon, 03 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765881