https://www.taxtmi.com/caselaws?id=239680 The court dismissed the writ petition challenging the conversion factor for timber from Hoppus Ton to Cubic Meter, finding that the Central Board of Excise and Customs (C.B.E. & C.) acted within its authority under the Customs Act, 1962. The court upheld the C.B.E. & C.'s clarification of the conversion factor for round timber logs, emphasizing its aim to ensure uniformity across Customs Houses. The ruling clarified that the conversion factor did not apply to sawnwood and addressed concerns regarding the refund of Special Additional Duty (SAD), ultimately rejecting the petitioner's arguments as lacking merit. en-us Wed, 31 Oct 2012 00:00:00 +0530 Tue, 19 Nov 2013 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239680 The court dismissed the writ petition challenging the conversion factor for timber from Hoppus Ton to Cubic Meter, finding that the Central Board of Excise and Customs (C.B.E. & C.) acted within its authority under the Customs Act, 1962. The court upheld the C.B.E. & C.'s clarification of the conversion factor for round timber logs, emphasizing its aim to ensure uniformity across Customs Houses. The ruling clarified that the conversion factor did not apply to sawnwood and addressed concerns regarding the refund of Special Additional Duty (SAD), ultimately rejecting the petitioner's arguments as lacking merit. Case-Laws Customs Wed, 31 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239680