https://www.taxtmi.com/caselaws?id=95178 Section 7 of the Coal Mines (Conservation and Development) Act, 1974 permits a customs-duty based cess on imported coal only through a Central Government notification. In the absence of the required notification, the statutory condition for levy and collection was not satisfied, and the cess could not be sustained by reference to the Customs Act or by treating it as independently leviable under Section 6. The levy on imported coal was therefore held not chargeable, with the issue resolved in favour of the assessee. en-us Tue, 12 Sep 2000 00:00:00 +0530 Thu, 08 Dec 2011 15:09:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95178 Section 7 of the Coal Mines (Conservation and Development) Act, 1974 permits a customs-duty based cess on imported coal only through a Central Government notification. In the absence of the required notification, the statutory condition for levy and collection was not satisfied, and the cess could not be sustained by reference to the Customs Act or by treating it as independently leviable under Section 6. The levy on imported coal was therefore held not chargeable, with the issue resolved in favour of the assessee. Case-Laws Customs Tue, 12 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95178