Customs duty equivalent to Rubber Cess upheld for imported natural rubber after coordinate Bench precedent was followed.

Levy of 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, on imported natural rubber was examined for legal sustainability. The Tribunal followed the later coordinate Bench order in the appellant's own case, noting that no Supreme Court stay or interim order had been produced to displace that view and that no distinguishing facts were shown. On that basis, the levy was treated as legally sustainable.

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Issues: Whether levy of 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 on imported natural rubber was legally sustainable.

Analysis: The dispute was confined to the sustainability of the levy on imported natural rubber. The competing authorities cited by the parties were considered, and the later coordinate Bench order in the appellant's own case was followed. As no stay or interim order of the Supreme Court was shown to dislodge the coordinate Bench view, and as the Tribunal found no distinguishing facts, the levy was treated as sustainable.

Conclusion: The levy of Additional Duty of Customs equivalent to Rubber Cess on the appellant was held legally sustainable.

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