https://www.taxtmi.com/caselaws?id=72969 The Tribunal determined that the concessional rates fixed by the Central Government under Section 25(1) of the Customs Act, not the standard rates in the Customs Tariff Act, were relevant in calculating auxiliary duty on imported timber from countries with nil concessional rates. As such, the highest concessional rate applied to countries like Burma, resulting in the rejection of claims for excess auxiliary duty charged. The appeals seeking refunds were dismissed, upholding the Collector of Customs (Appeals) decision in favor of the Customs authorities. en-us Thu, 07 May 1987 00:00:00 +0530 Thu, 26 May 2011 12:37:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72969 The Tribunal determined that the concessional rates fixed by the Central Government under Section 25(1) of the Customs Act, not the standard rates in the Customs Tariff Act, were relevant in calculating auxiliary duty on imported timber from countries with nil concessional rates. As such, the highest concessional rate applied to countries like Burma, resulting in the rejection of claims for excess auxiliary duty charged. The appeals seeking refunds were dismissed, upholding the Collector of Customs (Appeals) decision in favor of the Customs authorities. Case-Laws Central Excise Thu, 07 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72969