https://www.taxtmi.com/caselaws?id=782268 An express exemption under Notification No. 29/2010-Cus could not be denied by reading in unstated conditions, and the assessee was held entitled to special additional duty relief on the imported goods. Interest, penalty, confiscation and redemption fine imposed in relation to the customs tariff duty demand were set aside because the tariff levy was not accompanied by a specific statutory basis for those consequences, and the later amendment to section 3(12) was prospective. The extended limitation period also failed, as the record did not establish deliberate suppression or intent to evade duty, particularly in light of the contested classification issue and the plea of revenue neutrality. en-us Tue, 25 Nov 2025 00:00:00 +0530 Thu, 27 Nov 2025 08:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782268 An express exemption under Notification No. 29/2010-Cus could not be denied by reading in unstated conditions, and the assessee was held entitled to special additional duty relief on the imported goods. Interest, penalty, confiscation and redemption fine imposed in relation to the customs tariff duty demand were set aside because the tariff levy was not accompanied by a specific statutory basis for those consequences, and the later amendment to section 3(12) was prospective. The extended limitation period also failed, as the record did not establish deliberate suppression or intent to evade duty, particularly in light of the contested classification issue and the plea of revenue neutrality. Case-Laws Customs Tue, 25 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782268