2006 (1) TMI 533 - AT - Customs

Summary

Issues:
Levy of additional duty of customs equal to the rubber cess on import of natural rubber from Thailand.

Analysis:
The appeals raised a common question regarding the levy of additional duty of customs equal to the rubber cess on the import of natural rubber from Thailand. The appellant argued that the cess was not applicable to the import of natural rubber. However, the Commissioner (Appeals) held that the cess was leviable on all imports of natural rubber after a specific date guided by a Board Circular. The Tribunal noted that the issue was covered against the appellant by a Larger Bench judgment in a previous case. The appellant acknowledged this decision but indicated intent to appeal to the Apex Court. The Tribunal, considering the provisions of the Rubber Act 1947, affirmed that the cess was indeed leviable on imported rubber. Consequently, both appeals were rejected based on the precedent set by the Larger Bench judgment.

This judgment underscores the importance of legal precedents and statutory provisions in determining the applicability of duties and cess on imported goods. The Tribunal's decision was based on the interpretation of the Rubber Act 1947, which established the levy of cess on imported rubber. Despite the appellant's intention to appeal to the Apex Court, the Tribunal upheld the decision in light of the precedent set by the Larger Bench judgment. The case highlights the significance of legal principles and established interpretations in resolving disputes related to customs duties and cess on imports.