https://www.taxtmi.com/caselaws?id=779603 Imported natural rubber was held liable to additional duty of customs under Section 3(1) of the Customs Tariff Act, read with the rubber cess mechanism under Section 12 of the Rubber Act. The Tribunal followed the larger bench view and its own earlier order in the appellant's case, finding that the earlier line of decisions and the withdrawal of Board instructions did not alter the governing legal position. On that basis, refund of rubber cess paid on the imports was not sustainable and the refund claims failed. en-us Tue, 07 Oct 2025 00:00:00 +0530 Thu, 09 Oct 2025 08:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779603 Imported natural rubber was held liable to additional duty of customs under Section 3(1) of the Customs Tariff Act, read with the rubber cess mechanism under Section 12 of the Rubber Act. The Tribunal followed the larger bench view and its own earlier order in the appellant's case, finding that the earlier line of decisions and the withdrawal of Board instructions did not alter the governing legal position. On that basis, refund of rubber cess paid on the imports was not sustainable and the refund claims failed. Case-Laws Customs Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779603