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TMI Blog2023 (11) TMI 972X X X X Extracts X X X X X X X X Extracts X X X X ..... f was flawed inasmuch as any cess collectible as percentage of duty liability, and which is exempted thereof under any notification, could not be computed in the absence of any duty liability. It is also on record that circular no. 3/2022 dated 1st February 2022 of Central Broad of Indirect Taxes Customs (CBIC) relates to social welfare surcharge and it is quite likely that lack of specific reference to this surcharge precluded acceptance of the submission in the impugned order. The Hon ble High Court of Madras in M/S. KTV HEALTH FOOD PVT. LTD. VERSUS THE COMMISSIONER OF CUSTOMS (PREVENTIVE) , TIRUCHIRAPALLI [ 2021 (10) TMI 119 - MADRAS HIGH COURT ] had held that When such a circular was issued by the Customs Department and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to an aspect of duty payment which stands settled by judicial determination, as well as a circular of the Central Board of Indirect Taxes Customs (CBIC), pertaining to discharge of cess in the import of duty-free goods, with the consent of both sides, the appeal is thereof taken up for disposal. 6. Learned Counsel for appellant and Learned Authorized Representative have been heard. 7. It would appear that demand had been raised for discharge of education cess and secondary higher education cess that had been debited against scrip issued under the Merchandise Exports from India Scheme (MEIS) in the Foreign Trade Policy (FTP). It would also appear that the objection was primarily to debiting of the scrip for discharge of cess in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll also pay the cess which become part and parcel of the duty of customs. That is the reason why the total amount of ₹ 22,88,86,212/- were paid by the petitioner as duty of customs as well as education cess through the scrips of MEIS. Having accepted the same, though subsequently, in view of the notifications, if the Customs Department come forward to take a stand that the mode of payment of the education cess even though being part of the customs duty. shall not be on the same line by using the scrip, such kind of payment can be insisted upon, provided only in future cases and not in the cases where it has already been paid and where the goods have been cleared. This was exactly been made in execution by Circular No:2/2020 dated 10.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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