Case Law Details
Case Name : Emami Agrotech Limited Vs Commissioner of Customs (Port) (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 75498 to 75505 of 2020
Date of Judgement/Order : 05/09/2024
Related Assessment Year :
Courts :
All CESTAT CESTAT Kolkata
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Emami Agrotech Limited Vs Commissioner of Customs (Port) (CESTAT Kolkata)
CESTAT Kolkata held that Social Welfare Surcharge would be nil in case where the aggregate of customs duties is zero. Thus, Social Welfare Surcharge not payable when Basic Customs Duty payable is zero.
Facts-
The Appellant is engaged
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