https://www.taxtmi.com/caselaws?id=54853 The Tribunal upheld the imposition of Special Additional Duty (SAD) on imported machinery, citing the Apex Court's judgment in LML Limited. The Tribunal found that the SAD was applicable despite being introduced after the import of goods, as the taxable event for customs duty occurs upon goods clearance. Relying on legal principles and precedents, the Tribunal rejected the appeal and reinstated the adjudicating authority's order, aligning with the Apex Court's interpretation of customs duty events. en-us Thu, 08 Dec 2005 00:00:00 +0530 Fri, 22 Oct 2010 13:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54853 The Tribunal upheld the imposition of Special Additional Duty (SAD) on imported machinery, citing the Apex Court's judgment in LML Limited. The Tribunal found that the SAD was applicable despite being introduced after the import of goods, as the taxable event for customs duty occurs upon goods clearance. Relying on legal principles and precedents, the Tribunal rejected the appeal and reinstated the adjudicating authority's order, aligning with the Apex Court's interpretation of customs duty events. Case-Laws Customs Thu, 08 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54853