https://www.taxtmi.com/caselaws?id=800377 Special Additional Duty remained payable because the claimed customs exemption became unavailable after amendment of the Thirteenth Schedule to the Finance Act, 2011. Clearance through the RMS system based on the importer's declarations, followed by payment only after departmental intimation, supported invocation of the extended limitation period and recovery of the duty. However, interest and penalty on Special Additional Duty require substantive statutory authority. In its absence, Customs Act provisions on interest and penalty cannot be invoked for that levy; the duty liability remains, but the related interest and penalty do not. en-us Tue, 02 Jun 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800377 Special Additional Duty remained payable because the claimed customs exemption became unavailable after amendment of the Thirteenth Schedule to the Finance Act, 2011. Clearance through the RMS system based on the importer's declarations, followed by payment only after departmental intimation, supported invocation of the extended limitation period and recovery of the duty. However, interest and penalty on Special Additional Duty require substantive statutory authority. In its absence, Customs Act provisions on interest and penalty cannot be invoked for that levy; the duty liability remains, but the related interest and penalty do not. Case-Laws Customs Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800377