COLLECTOR OF CUSTOMS, BANGALORE & ANR. vs HANSUR PLYWOOD WORKS AND ANR.

The Supreme Court held that under the Customs Tariff Act, 1975, the auxiliary duty on imported timber from Burma must be determined by reference to the highest effective basic duty applicable to all imports, as per Notifications No. 265 of 1982, No. 59 of 1983, and No. 126 of 1984. The Court clarified that even if different countries attract different rates of duty, the auxiliary duty should not be based solely on the effective basic duty for each country but rather on the highest rate applicable. The appeals by the Revenue were allowed, affirming the need for uniformity in determining auxiliary duties across different countries of origin.