https://www.taxtmi.com/caselaws?id=51468 Exemption from Special Additional Duty was unavailable because the notification applied only where the goods were sold from a place on which no tax was chargeable on sale or purchase, and that condition was not satisfied on the facts. Duty and interest were therefore sustained against the importer. Penalty was also legally leviable because the relevant levy provisions had been amended with effect from 1-5-1998 and the imports were made after that date, but the penalty amount was reduced on the facts, giving the importer only partial relief. en-us Thu, 24 Jan 2002 00:00:00 +0530 Fri, 24 Sep 2010 19:02:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51468 Exemption from Special Additional Duty was unavailable because the notification applied only where the goods were sold from a place on which no tax was chargeable on sale or purchase, and that condition was not satisfied on the facts. Duty and interest were therefore sustained against the importer. Penalty was also legally leviable because the relevant levy provisions had been amended with effect from 1-5-1998 and the imports were made after that date, but the penalty amount was reduced on the facts, giving the importer only partial relief. Case-Laws Customs Thu, 24 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51468