https://www.taxtmi.com/caselaws?id=788786 Exemption from Special Additional Duty under Notification No. 45/2005-Customs was unavailable where goods were transferred from a Free Trade Warehousing Zone to the importer's factory by stock transfer for blister packing, because the notification required a sale in the Domestic Tariff Area attracting Sales Tax or VAT and no intervening sale occurred at the import stage. The extended limitation period under Section 28(4) of the Customs Act could not be invoked, as the record showed prior declarations and correspondence that negatived collusion, wilful misstatement, or suppression of facts. The demand was therefore time-barred and the duty, interest, and penalties could not stand. en-us Wed, 11 Mar 2026 00:00:00 +0530 Sat, 28 Mar 2026 08:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788786 Exemption from Special Additional Duty under Notification No. 45/2005-Customs was unavailable where goods were transferred from a Free Trade Warehousing Zone to the importer's factory by stock transfer for blister packing, because the notification required a sale in the Domestic Tariff Area attracting Sales Tax or VAT and no intervening sale occurred at the import stage. The extended limitation period under Section 28(4) of the Customs Act could not be invoked, as the record showed prior declarations and correspondence that negatived collusion, wilful misstatement, or suppression of facts. The demand was therefore time-barred and the duty, interest, and penalties could not stand. Case-Laws Customs Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788786