Commr. Of C. Ex. & Cus., Bhubaneswar-I vs Tata Iron And Steel Co. Ltd.

The Supreme Court examined whether additional customs duty under Section 3 of the Customs Tariff Act, 1975, is applicable to imported low ash coking coal. The core issue was whether the imported item is a 'like article' to those produced or manufactured in India for the purpose of levying a duty equal to excise duty. The Court reviewed the findings of the Customs, Excise and Gold (Control) Appellate Tribunal regarding the liability of Tata Iron And Steel Co. Ltd. to pay such additional duties.