https://www.taxtmi.com/highlights?id=104560 Extended limitation for recovering wrongly exempted Special Additional Duty was sustained where, following amendment of the relevant Schedule, the exemption was unavailable and RMS-facilitated imports were cleared on the importer's declaration. The Special Additional Duty demand and its appropriation consequently remained valid. Interest under Section 28AA and penalty under Section 114A on the confirmed duty demand were unsustainable under affirmed precedent and subsequent consistent Tribunal decisions, and were set aside. The modified order retained duty recovery while removing interest and penalty, with consequential relief in accordance with law. en-us Tue, 06 Oct 2026 08:13:52 +0530 Tue, 06 Oct 2026 08:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104560 Extended limitation for recovering wrongly exempted Special Additional Duty was sustained where, following amendment of the relevant Schedule, the exemption was unavailable and RMS-facilitated imports were cleared on the importer's declaration. The Special Additional Duty demand and its appropriation consequently remained valid. Interest under Section 28AA and penalty under Section 114A on the confirmed duty demand were unsustainable under affirmed precedent and subsequent consistent Tribunal decisions, and were set aside. The modified order retained duty recovery while removing interest and penalty, with consequential relief in accordance with law. Highlights Customs Tue, 06 Oct 2026 08:13:52 +0530 https://www.taxtmi.com/highlights?id=104560