2022 (8) TMI 1489 - HC - Customs

Seeking benefits - Circular No.3/2022-Customs issued - debiting notional social welfare surcharge in the duty credit scrip issued under the Merchandise Export from India Scheme (MEIS) - HELD THAT - In view of the circular, certainly Petitioner will be entitled to recredit and/or refund of notional social welfare surcharge in the duty credit scrip issued under MEIS in the goods imported by Petitioner. Respondents to do needful within 8 weeks of receiving copy of this order - Petition accordingly stands disposed.

Summary

The Bombay High Court cited Circular No.3/2022-Customs resolving the grievance of the Petitioner regarding notional social welfare surcharge in duty credit scrip under MEIS. The Petitioner will be entitled to recredit or refund, and the Respondents must act within 8 weeks. Other parties can also benefit from the order.