Section 3A. Omitted [****]

Judgments on Section 3A

• A. R. Sulphonates Private Limited vs Union Of India Thr. The Secretary… — Bombay High Court, 9 Apr 2025. The amendment to Section 3(12) of the Customs Tariff Act, 1975 by the Finance (No. 2) Act, 2024 — importing the Customs Act's interest, offence and penalty provisions into IGST levied under Section 3(7) — is prospective…
• Fairdeal Supplies Pvt Ltd vs Union Of India — Gujarat High Court, 24 Apr 2024. Interest on customs duty can be levied only under a substantive statutory provision operating prospectively — the Section 18(3) liability (effective 13.7.2006) does not apply to provisional assessments made earlier —…
• Acer India Pvt Limited vs Cc Sea Ch - Ii — CESTAT, 25 Sep 2023. Where the importer is eligible to avail credit of the duties paid so that the case is revenue-neutral, interest, confiscation, redemption fine and penalty cannot be sustained even though the confirmation of duty itself…
• M/S.Jaswal Neco Ltd vs Commnr. Of Customs, Visakhapatnam — Supreme Court of India, 4 Aug 2015. Anti-dumping duty is a distinct levy, imposed and collected in a manner different from customs duty, and therefore does not enter the value for computing additional duty under Section 3(2) or special additional duty…