https://www.taxtmi.com/caselaws?id=790530 Special Additional Duty of Customs on imported silk fabrics was held payable because the import occurred after the exemption was withdrawn, and the importer had not paid the duty at the time of import. Refund under the relevant notification was unavailable where prior payment of the duty was absent, so the claim based on non-payment failed. The plea of provisional assessment was also rejected because the dispute regarding countervailing duty did not affect liability to Special Additional Duty. The asserted State VAT exemption did not displace the central levy on goods sold in India, and the demand was upheld. en-us Fri, 24 Apr 2026 00:00:00 +0530 Mon, 27 Apr 2026 08:21:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790530 Special Additional Duty of Customs on imported silk fabrics was held payable because the import occurred after the exemption was withdrawn, and the importer had not paid the duty at the time of import. Refund under the relevant notification was unavailable where prior payment of the duty was absent, so the claim based on non-payment failed. The plea of provisional assessment was also rejected because the dispute regarding countervailing duty did not affect liability to Special Additional Duty. The asserted State VAT exemption did not displace the central levy on goods sold in India, and the demand was upheld. Case-Laws Customs Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790530