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Kerala HC: Lower Conversion Factor Applies to Pre-2012 Myanmar Timber Imports; Additional Duty Refund Allowed
Case Law Details
- Case Name
- National Timbers Vs Union of India (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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National Timbers Vs Union of India (Kerala High Court)
Kerala High Court in National Timbers vs Union of India addressed the issue of refunds of additional customs duty paid on timber imports from Myanmar and other foreign countries, focusing on the correct conversion factor to be applied for measuring timber. The dispute centered on converting the Hoppus Ton—a traditional Burmese unit of log volume—into cubic meters, the metric standard in India. Petitioners had declared timber imports using a conversion factor of 1 Hoppus ton equal to 1.416 cubic meters, whereas the Cust...
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