2007 (7) TMI 449

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..... r (J)]. When the appellants imported the goods in question and filed Bill of Entry for warehousing, there was no levy of Special Additional Duty thereon. Such a levy was introduced for the first time with effect from 2-6-1998 under Section 3A of the Customs Tariff Act when the subject goods were in the warehouse. The issue arising for consideration in this case is whether SAD under Section 3 .....

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..... vailing duty. 2. There is no representation for the appellants today despite notice, nor any request of theirs for adjournment. However, we have considered the above case of the appellants. We have heard learned DR also. 3. After giving careful consideration to the rival claims, we find that the apex court s decision in Kiran Spinning Mills (supra) laid down a ruling which is squarely applicab .....

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