Pinaki Chandra Ghose, J. - (1.) This appeal is arising out of an order passed by the Hon'ble First Court dated August 17, 2004 whereby His Lordship was pleased to dismiss the writ petition and further held that the writ petitioner is liable to pay additional duty under the Central Excise Tariff Act, 1985. His Lordship further held that the writ petitioner could not produce any law before His Lordship wherefrom he can get an exemption of additional duty.
(2.) The appellant/writ petitioner challenged the said order on the ground that the Hon'ble First Court failed to appreciate that the appellant is exempted from making payment of basic customs duty under section 12 of the Customs Act, 1962 in view of the free trade agreement entered into by and between India and Sri Lanka executed on December 28, 1998 read together with notification No. 26 dated March 1, 2000 issued under section 26(1) of the Customs Act, 1962.
(3.) Customs authorities have imposed additional customs duty under section 3 of the Customs Tariff Act, 1975 on the polished marble slabs, section 3 of the said Customs Tariff Act, 1975 is set out hereunder: "3 Levy of additional duty equal to excise duty, sales tax, local taxes and other charges.- (1) Any article which is imported into India shall, in additional, be liable to a duty (hereafter in this section referred to as the additional duty) equal to the excise duty for the time being leviable on a like article if produced or manufactured in India and if such excise duty on a like article is leviable at any per centage of its value, the additional duty to which the imported article shall be so liable shall be calculated at that percentage of the value of the imported article: Provided that in case of any alcoholic liquor for human consumption imported into India, the Central Government may, by notification in the Official Gazette, specify the rate of additional duty having regard to the excise duty for the time being leviable on a like alcoholic liquor produced or manufactured in different States or, if a like alcoholic liquor is not produced or manufactured in any State, then, having regard to the excise duty which would be leviable for the time being in different States on the class or description of alcoholic liquor to which such imported alcoholic liquor belongs...;