2026-VIL-578-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs - Levy of Additional Duty of Customs under Section 3(1) of the Customs Tariff Act, 1975 equivalent to Rubber Cess under Section 12 of the Rubber Act, 1947 on imported natural rubber – Appellant imported natural rubber falling under CTH 40012200 – Department issued demand notice along with applicable interest under Section 28AB of the Customs Act, 1962, on the ground that the appellant was liable for Cess - Whether the levy of Additional Duty of Customs under Section 3(1) of the Customs Tariff Act, 1975 equivalent to Rubber Cess under Section 12 of the Rubber Act, 1947 on the imported natural rubber is legally sustainable – HELD - Both the parties cited various judicial precedents in their favour claiming that the issue was no more res integra. The appeals against the CESTAT orders in many cases were dismissed by the Hon'ble Supreme Court either on account of inordinate delay or on the ground of disputed amount being very less. However, in the appellant's own case, the Bangalore Bench of the CESTAT had recently dismissed the appeal by following the order of the Tribunal in the appellant's own case for an earlier period and after relying on the ratio of the Larger Bench decision in the case of TTK-LIG Ltd. - While dismissing the appeal against the order of the Chennai Bench in the case of TTK-LIG Ltd, the Hon'ble Supreme Court kept the question of law open. As on the date of the current order, there is no stay order or any interim order granted by the Hon'ble Supreme Court in any of the appeals that were admitted by the Apex Court. Considering the above, the order of the coordinate Bangalore Bench in the appellant's own case is to be followed, wherein the issue had been decided against the appellant – The appellant’s appeal against the levy of Additional Duty of Customs under Section 3(1) of the Customs Tariff Act, 1975 equivalent to Rubber Cess under Section 12 of the Rubber Act, 1947 on the imported natural rubber is dismissed
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