https://www.taxtmi.com/caselaws?id=798280 Special Additional Duty exemption under Notification No. 45/2005-Customs applies to goods stock-transferred from a free trade warehousing zone to a domestic tariff area unit. A stock transfer is not a sale, and VAT deferral until a subsequent sale does not constitute VAT exemption; departmental circulars cannot narrow the notification's scope. The extended limitation period for customs-duty recovery is unavailable where clearances followed prescribed procedures under customs supervision and an officially accepted practice, negating suppression, wilful misstatement, or intent to evade duty. Consequently, the duty demand, confiscation, and penalties founded on the extended period cannot survive. en-us Wed, 02 Sep 2026 00:00:00 +0530 Fri, 04 Sep 2026 08:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798280 Special Additional Duty exemption under Notification No. 45/2005-Customs applies to goods stock-transferred from a free trade warehousing zone to a domestic tariff area unit. A stock transfer is not a sale, and VAT deferral until a subsequent sale does not constitute VAT exemption; departmental circulars cannot narrow the notification's scope. The extended limitation period for customs-duty recovery is unavailable where clearances followed prescribed procedures under customs supervision and an officially accepted practice, negating suppression, wilful misstatement, or intent to evade duty. Consequently, the duty demand, confiscation, and penalties founded on the extended period cannot survive. Case-Laws Customs Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798280