https://www.taxtmi.com/caselaws?id=771575 Special Additional Duty under section 3(5) of the Customs Tariff Act, 1975 is intended to counter-balance sales tax, VAT or similar local tax on like domestic goods. Where imported raw jute corresponded to domestic goods on which no VAT was payable under the West Bengal VAT Act, there was no corresponding domestic tax burden and SAD could not be sustained; the same reasoning also meant that interest and penalty, being consequential to the duty demand, would not survive once the principal demand failed. en-us Tue, 25 Feb 2025 00:00:00 +0530 Wed, 28 May 2025 08:26:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771575 Special Additional Duty under section 3(5) of the Customs Tariff Act, 1975 is intended to counter-balance sales tax, VAT or similar local tax on like domestic goods. Where imported raw jute corresponded to domestic goods on which no VAT was payable under the West Bengal VAT Act, there was no corresponding domestic tax burden and SAD could not be sustained; the same reasoning also meant that interest and penalty, being consequential to the duty demand, would not survive once the principal demand failed. Case-Laws Customs Tue, 25 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771575