https://www.taxtmi.com/caselaws?id=52752 Special additional duty was held leviable on imported goods cleared from a bonded warehouse after the levy came into force, even though the goods had been brought into bond earlier. The controlling principle was that, for bonded warehouse clearances, the taxable event for customs duty and any additional duty arises on the date of ex-bond clearance for home consumption, and the levy then in force applies. Relief based on the trade notice and Board's letter was unavailable because those materials were confined to 100% EOU cases, and the importer was not a 100% EOU. The Commissioner (Appeals) order was therefore set aside in favour of Revenue. en-us Thu, 05 Feb 2004 00:00:00 +0530 Thu, 07 Oct 2010 15:44:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52752 Special additional duty was held leviable on imported goods cleared from a bonded warehouse after the levy came into force, even though the goods had been brought into bond earlier. The controlling principle was that, for bonded warehouse clearances, the taxable event for customs duty and any additional duty arises on the date of ex-bond clearance for home consumption, and the levy then in force applies. Relief based on the trade notice and Board's letter was unavailable because those materials were confined to 100% EOU cases, and the importer was not a 100% EOU. The Commissioner (Appeals) order was therefore set aside in favour of Revenue. Case-Laws Customs Thu, 05 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52752