Imported natural rubber duty demand held unsustainable where levy rested only under the Rubber Act framework.

Additional duty of customs equal to excise on imported natural rubber was held unsustainable because earlier decisions had already settled that such imports could be subjected only to levy by the competent authority under the Rubber Act, 1947. The Tribunal followed appellate and larger bench orders adopting the same view and treated the similar demands as not legally maintainable. The impugned demands were therefore set aside.

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Issues: Whether the demand of additional duty of customs equal to duty of excise on imported natural rubber was sustainable in law.

Analysis: The Tribunal noted that the question had already been settled in earlier decisions, holding that imported natural rubber could be subjected only to levy by the competent authority under the Rubber Act, 1947. It also relied on the appellate and larger bench orders which had followed the same view and had held similar demands to be unsustainable.

Conclusion: The impugned demands were unsustainable and were set aside.

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