https://www.taxtmi.com/caselaws?id=192395 The court upheld the jurisdiction of the respondents to issue a show cause notice under Section 3(1) of the Customs Tariff Act, 1975, for levying additional duty on imported rubber. It concluded that the levy of additional duty was valid to counterbalance the excise duty on similar goods produced in India. The court dismissed the writ petitions challenging the show cause-cum-demand notice, affirming its validity and directing the respondents to allow the petitioner a hearing before passing adjudication orders. en-us Fri, 23 Dec 2011 00:00:00 +0530 Mon, 29 May 2017 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192395 The court upheld the jurisdiction of the respondents to issue a show cause notice under Section 3(1) of the Customs Tariff Act, 1975, for levying additional duty on imported rubber. It concluded that the levy of additional duty was valid to counterbalance the excise duty on similar goods produced in India. The court dismissed the writ petitions challenging the show cause-cum-demand notice, affirming its validity and directing the respondents to allow the petitioner a hearing before passing adjudication orders. Case-Laws Customs Fri, 23 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192395