https://www.taxtmi.com/caselaws?id=47654 The court dismissed the writ petition challenging the imposition of Special Additional Duty (SAD) on imported goods, upholding the validity of the SAD levy under Section 3A of the Customs Tariff Act, 1975. The court ruled that the Customs Act and the Customs Tariff Act are independent statutes, and exemptions under one do not automatically extend to the other. The imposition of SAD was deemed lawful, rejecting the petitioner's arguments and emphasizing that different duties can be levied independently. The court clarified that exemptions under the Customs Act do not necessarily apply to additional duties under the Tariff Act. en-us Thu, 05 May 2005 00:00:00 +0530 Fri, 30 Jul 2010 11:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47654 The court dismissed the writ petition challenging the imposition of Special Additional Duty (SAD) on imported goods, upholding the validity of the SAD levy under Section 3A of the Customs Tariff Act, 1975. The court ruled that the Customs Act and the Customs Tariff Act are independent statutes, and exemptions under one do not automatically extend to the other. The imposition of SAD was deemed lawful, rejecting the petitioner's arguments and emphasizing that different duties can be levied independently. The court clarified that exemptions under the Customs Act do not necessarily apply to additional duties under the Tariff Act. Case-Laws Customs Thu, 05 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47654