1987 (9) TMI 282

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....ar, SDR, for the Respondent. [Order per : D.C. Mandal, Member (T)].  - As the issue involved in these three appeals is the same they are disposed of by this common order. 2.  In this case the dispute related to additional duly of customs chargeable on certain drug intermediate imported prior to 30-6-1983 and cleared from Bonded Warehouse after 30-6-1983. The appellant contention....

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....hri Shishir Kumar have confirmed that the present matters are duly covered by the decision of this Tribunal vide Order No. 222 to 224/86-C, dated 5-5-1986. In the said order this Tribunal held, inter alia, as follows :- "We have carefully considered the arguments advanced by the parlies. The Bombay High Court in Apar Private Ltd. case inter alia held -"..... only if the ' goods were chargeable ....

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....upreme Court decision it is held that additional duty is also customs duty. If the goods imported were not wholly exempt both from basic customs duty and additional duty (admittedly in this case they were not exempt from basic customs duty on the date the ships carrying the goods entered the territorial waters of India) duty liability would have to be worked out with reference to the date the good....