Additional customs duty challenge rejected where binding Supreme Court precedent upheld the levy on imported scrap.

The levy of additional duty of customs under Section 3(1) of the Customs Tariff Act was challenged, but that challenge was found untenable because a binding Supreme Court decision had already upheld additional duty on imported scrap. In light of that authority, the contention that no additional duty could be imposed on the imported goods was rejected, and the petitioners were held not entitled to the relief sought.

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Issues: Whether the levy of additional duty of customs under Section 3(1) of the Customs Tariff Act was liable to be struck down.

Analysis: The challenge to the levy was held to be untenable in view of the binding Supreme Court decision upholding additional duty on imported scrap. In the light of that decision, the claim that no additional duty could be levied on the imported goods was not accepted.

Conclusion: The challenge to the levy of additional duty of customs failed and the petitioners were not entitled to the relief sought.

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