Coordinate bench precedent sustained customs duty equivalent to rubber cess on imported natural rubber.

Additional Duty of Customs under section 3(1) of the Customs Tariff Act, 1975, equivalent to Rubber Cess under section 12 of the Rubber Act, 1947, was examined for imported natural rubber. The Tribunal noted conflicting earlier decisions but followed a later coordinate bench ruling in the same assessee's case, since no Supreme Court stay or other superior-court interference displaced that view. On that basis, it treated the levy as legally sustainable and upheld the duty demand against the assessee.

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Issues: Whether Additional Duty of Customs under Section 3(1) of the Customs Tariff Act, 1975, equivalent to Rubber Cess under Section 12 of the Rubber Act, 1947, was leviable on imported natural rubber.

Analysis: The levy was examined in light of conflicting tribunal decisions and the earlier view adopted in the Appellant's own matters. The reasoning accepted that the issue had already been decided against the assessee in a later coordinate bench decision in the Appellant's own case, and that no stay or interim order from the Supreme Court displaced that view. In these circumstances, the Tribunal followed the coordinate bench decision and declined to depart from it.

Conclusion: The levy of Additional Duty of Customs equivalent to Rubber Cess on imported natural rubber was held to be legally sustainable, against the assessee.

Ratio Decidendi: In the absence of any contrary binding stay or superior-court interference, a coordinate bench decision on the same levy and facts should be followed, and Additional Duty of Customs may be sustained where the tribunal has already upheld the equivalent cess liability.

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