9911796707
TMI Blog2022 (11) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... itional Duty Customs under Notification No.24/2015 - Customs dated 08.04.2015 as amended; b. that this Hon'ble Court may be pleased to issue Writ of Mandamus or a Writ in the nature of Mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India ordering and directing Respondents by themselves, their subordinates, servants and agents to forthwith: i. re-assess the Bills of Entry detailed in Exhibit B hereto and assessed the SWS as nil in compliance of the Circular No. 3/2022-Customs dated 1st February, 2022; ii. refrain from collecting notional SWS on the goods cleared without payment of Basic Customs Duty and Additional Duty Customs under Notification No.24/2015-Customs dated 08.04.2015 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onally assessed SWS at 10% of the BCD. It is not in dispute that SWS is levied and calculated at 10% of the BCD. It is petitioner's case that if the BCD is Nil whatever may be the percentage of SWS, the amount will also be Nil because anything multiplied by zero is zero. Mr. Shah submitted that this has been confirmed in Circular No.3/2022-Customs dated 1st February 2022 issued by the Department of Revenue (Tax Research Unit), Ministry of Finance, Government of India. Mr. Shah submitted that in an identical matter of the same petitioner being Writ Petition No. 8677 of 2019 this court in order dated 10th August 2022 after considering Notification dated 1st February 2022 has held that there was no SWS payable. 4. Mr. Mishra submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il (as aggregate amount of customs duty payable is zero). For ease of reference, the Circular dated 1st February 2022 is scanned and reproduced herein below :- Circular No. 3/2022-Customs F. No. CBIC-190354/262/2021-TRU Section-CBEC Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** Room No. 156, North Block New Delhi, dated the 1 st of February, 2022 To, All Principal Chief Commissioners/ Chief Commissioners of Customs/Customs (Preventive), All Principal Chief Commissioners/ Chief Commissioners of Customs & Central Tax, All Principal Commissioners/ Commissioners of Customs/Customs (Preventive), All Principal Commissioners/ Commissioners of Customs & Central Tax Madam/ Sir, Subject: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified that the amount of Social Welfare Surcharge payable would be 'Nil' in cases where the aggregate of customs duties (which form the base for computation of SWS) is zero even though SWS has not been exempted. 5. The contents of this circular may please be brought to the notice of trade and industry through issue of Trade/ Public notices. The field formations may also be suitably sensitized in this regard. Difficulty, if any, in the implementation of this Circular may be brought to the notice of the Board. Hindi version follows. Yours faithfully, (Nitish Karnatak) Under Secretary to the Government of India 7. Mr. Mishra also submitted that petitioner's claim about assessment and recovery of amounts in the guise of Social Welfar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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