Case Law Details
Case Name : Gemini Edibles and Fats India Pvt. Ltd. Vs Union of India (Madras High Court)
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All High Courts Madras High Court
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Gemini Edibles and Fats India Pvt. Ltd. Vs Union of India (Madras High Court)
Point for consideration in this writ petition is as to whether the Revenue is justified in debiting the Social Welfare Surcharge (SWS) also from and out of the value of the relevant scrips issued under two schemes viz., MEIS and SEIS, while debiting the customs duty from those two scrips.
SWS is an independent levy imposed and collected under a different enactment viz., the Finance Act, 2018. Notification Nos.24/2015 and 25/2015 specifically entitle the Revenue to debit the duties leviable viz., duty of customs unde...
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What if when BCD is adjusted through MEIS/SEIS Scrips and the customs portal automatically debit SWS? No importer pays SWS through any scrip but due to the error in the system of the govt. importers are being served notices to pay SWS along-with interest and ask for the refund of SWS paid/utilized through scrips.