9911796707
TMI Blog2008 (6) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... cial Additional Duty of Customs which was introduced thereafter - only due to problem in transportation, goods actually transported from warehouse after introduction of SAD – in such cases, SAD is not imposable - C/636/2005 - C/159/2008 - Dated:- 17-6-2008 - S/Shri S.S. Kang, Vice President and Rakesh Kumar, Member (T) Shri K.L. Handa, for the appellant. Shri R.K. Verma, (DR) for the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actually transported from warehouse on 6-6-98. During this period i.e. after payment of duty on 2-6-98, SAD was introduced and revenue directed the applicant to deposit the SAD before clearance of the goods, the same was deposited. Appellant challenge the imposition of SAD. Against the rejection of the claim of the appellant, the appellant filed appeal before the Tribunal vide order dated 30th Jul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods were assessed to appropriate duty on filing ex-bond bills entry prior to introduction of SAD and goods were ordered to be out of charge prior to the introduction of SAD, therefore, they are not liable to pay the Special Additional Duty of Customs which was introduced thereafter. We find that this issue is now settled by the Hon'ble Supreme Court in the case of CC vs. Biecco Lawrie (Supra). H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount of an application made by the appellants in terms of the provisions of Section 49 of the Act. The respondents have been clearing the goods from the storage tank as and when required. They were permitted to store the goods in a private warehouse as if it was their own godown. The goods were stored in the IBP storage tank under an agreement entered into by the respondent with IBP and the storag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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