Court Rules Imposing 8% Additional Duty of Excise on Diverted Imports Unsustainable u/s 3(5) of Customs Tariff Act.

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....Levy of ADE - the goods which were imported by the appellant were diverted to the domestic market - the justification provided for levy of ADE at the rate of 8% under Section 3(5) of CTA, cannot be sustained. - HC....