https://www.taxtmi.com/caselaws?id=43290 The court interpreted Notification Nos. 59/83 and 126/84 under the Customs Act in appeals filed by the Collector of Customs. Relying on previous judgments, including Collector of Customs v. Western India Plywood Manufacturing Co. Ltd., the court allowed the appeals, upholding the orders of the Assistant Collector rejecting refund claims by the respondents. The court clarified that the determination of auxiliary duty should be based on the highest effective rate of duty applicable to all imports, even if varying rates apply to imports from different countries. The decision was in line with the interpretation of the Customs Tariff Act and specific provisions regarding country of origin. en-us Thu, 26 Oct 1989 00:00:00 +0530 Tue, 22 Jul 2014 09:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43290 The court interpreted Notification Nos. 59/83 and 126/84 under the Customs Act in appeals filed by the Collector of Customs. Relying on previous judgments, including Collector of Customs v. Western India Plywood Manufacturing Co. Ltd., the court allowed the appeals, upholding the orders of the Assistant Collector rejecting refund claims by the respondents. The court clarified that the determination of auxiliary duty should be based on the highest effective rate of duty applicable to all imports, even if varying rates apply to imports from different countries. The decision was in line with the interpretation of the Customs Tariff Act and specific provisions regarding country of origin. Case-Laws Customs Thu, 26 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43290