https://www.taxtmi.com/caselaws?id=769106 The Madras HC dismissed a petition challenging the levy of 4% additional duty on goods exempted from basic customs duty under Notification 24/2005-Cus. The petitioner argued that goods exempted from basic customs duty cannot be subjected to additional duty. The HC held that exemption from basic customs duty under Section 25 of the Customs Act does not automatically exempt goods from additional duties levied under separate enactments. The court ruled that goods may still be subject to additional duty unless specifically exempted by competent authority, upholding the validity of both notifications and confirming the lawful levy of additional duty. en-us Tue, 01 Apr 2025 00:00:00 +0530 Sat, 19 Apr 2025 08:32:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769106 The Madras HC dismissed a petition challenging the levy of 4% additional duty on goods exempted from basic customs duty under Notification 24/2005-Cus. The petitioner argued that goods exempted from basic customs duty cannot be subjected to additional duty. The HC held that exemption from basic customs duty under Section 25 of the Customs Act does not automatically exempt goods from additional duties levied under separate enactments. The court ruled that goods may still be subject to additional duty unless specifically exempted by competent authority, upholding the validity of both notifications and confirming the lawful levy of additional duty. Case-Laws Customs Tue, 01 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769106