2013 (7) TMI 280

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..... stoms - Commisioner confirmed order and held that special additional duty of customs is leviable on imported goods and no interest is to be charged on duty paid by debiting to the DEPB licence - Issue referred for consideration by the Larger Bench, does not fall for consideration - Since the issue referred does not arise in the factual matrix of the appeal, we decline to answer the reference. - .....

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..... of the Customs Tariff Act and therefore liable to levy of SAD under Section 3A of the Customs Tariff Act ? 2. From the facts on record it is clear that the adjudicating authority vide order dated 23.08.04 had finalised the assessment under Notification No.94/96-Cus. treating the amount of duty leviable qua the Notification as basic customs duty and not additional duty of customs. In the appeal .....

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