2014 (12) TMI 148 - SCH - Customs

Validity of Circular No. 18/2006 (Customs), dated 5-6-2006 - Levy of SAD u/s 3(5) on import of Crude Palm Oil, Vanaspati Ghee and Fatty Acid - Supreme Court after condoning the delay dismissed the appeal filed by the revenue against the decision of Gujarat High Court 2013 (6) TMI 536 - GUJARAT HIGH COURT wherein the Court held that any goods whenever the customs duty or additional duty is not fully exempt when imported under DEPB scheme, the entire amount of SAD would have to be paid by the importer.