2000 (1) TMI 315

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....Appellant. Shri Jagdish Singh, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The above appeals arise out of the order passed by the Commissioner of Customs and Central Excise (Appeals), Ghaziabad who has upheld the order of the Assistant Collector, who assessed Bills of Entry, after adding special additional duty @ 4% (special additional duty of customs ca....

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....eviable under Section 3A of the Customs Act, 1962 which was introduced on 1-6-98. Before the lower appellate authority the appellants raised a plea against imposition of special additional duty of customs through the Finance Bill 1998 as it was a new levy and that since the goods had been imported into India prior to such levy, levy of special additional duty was not applicable in their case and t....

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.... Shri R. Santhanam, learned Advocate and Shri Jagdish Singh, learned JDR and perused the records. 3. We find that in the case of Kiran Spinning Mills v. Collector of Customs reported in 1999 (113) E.L.T. 753 (SC), the Apex Court has held that the taxable event occurs when the customs barrier is crossed and that for goods in a warehouse, the customs barrier will be crossed when they are sou....

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.... additional duty could be charged under the Excise Act or under Section 3 of the Customs Tariff Act 1975. The Court held that on the date of the taxable event i.e. when the goods were cleared from the ware-house; the additional duty of excise was leviable under the Ordinance and, therefore, payable by the appellants. Applying the Supreme Court decision to the present case, we find that the facts a....