https://www.taxtmi.com/caselaws?id=42585 The Supreme Court held that the assessee was not entitled to a refund of auxiliary duty paid on imported timber from Burma. The Court ruled that the higher auxiliary duty rate should apply when there are multiple effective basic duty rates based on the country of origin, ensuring uniformity in duty payment. The Court emphasized the clarity of the notification's terms and the legislative intent to maintain consistency in duty payment among importers. The Tribunal's decision in favor of the assessee was set aside, and the Collector of Customs' appeals were allowed, with no costs awarded. en-us Tue, 26 Sep 1989 00:00:00 +0530 Tue, 22 Jul 2014 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42585 The Supreme Court held that the assessee was not entitled to a refund of auxiliary duty paid on imported timber from Burma. The Court ruled that the higher auxiliary duty rate should apply when there are multiple effective basic duty rates based on the country of origin, ensuring uniformity in duty payment. The Court emphasized the clarity of the notification's terms and the legislative intent to maintain consistency in duty payment among importers. The Tribunal's decision in favor of the assessee was set aside, and the Collector of Customs' appeals were allowed, with no costs awarded. Case-Laws Customs Tue, 26 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42585