2008 (6) TMI 142

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....for the Respondent. [Oredr per: S.S. Kang, Vice-President]. - Heard both sides. Appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals), whereby the claim of the appellant that the Special Additional Duty of Customs (SAD) which was introduced w.e.f. 2-6-98 is not leviable on the goods, which were cleared prior to the introduction of special additional duty o....

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....th July 2002, remanded the matter to the Adjudicating Authority to decide the issue afresh. 3. The present proceedings are in pursuance to the remand order passed by the Tribunal. The appellant relied upon the decision of the Tribunal in the case of Biecco Lawrie Ltd. vs. Commissioner of Customs, Calcutta reported in 2002 (139) E.L.T. 193 (Tri.-Kolkata). The Commissioner (Appeals) in the impugn....

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....on'ble Supreme Court held as under:- "20. There is no dispute that where the imported goods are allowed to be warehoused under Section 68 of the Act and are subsequently cleared from the warehouse, the rate as applicable on the date of actual removal of the goods from the warehouse, is applicable. But where the goods are cleared for home consumption under Section 46, the duty payable would be a....