Customs Duty Notifications Upheld: Additional Levies Valid Despite Exemption Claims Under Section 25 Customs Act

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....HC affirmed the validity of customs duty notifications, rejecting petitioner's challenge to additional duty levies. The court held that goods exempted from basic customs duty can still be subject to additional duty under respective enactments. Notification No.24/2005 does not preclude levy of 4% additional duty under Notification No.19/2005. The government retains discretionary power under Section 25 of Customs Act to grant conditional or absolute exemptions. The court emphasized that nil or free tariff classification does not automatically eliminate potential duty liability. Consequently, the petition was dismissed, upholding the customs authorities' right to impose supplementary duties on imported goods.....