Sustainability of cess, when basic customs duty itself was Nil - ...

Case Laws Customs

February 9, 2024

Sustainability of cess, when basic customs duty itself was Nil - contention of the department is barring the basic customs duty, other duties namely EC, SHEC and SWS ought not to have been debited in the duty credit scrips - The appellants argue that since the basic customs duty was nil, these additional duties (CESS) should also be considered nil. - The tribunal while agreeing with the arguments in principle, remanded back the matter for through examination.

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Sustainability of cess, when basic customs duty itself was Nil - ...

Case Laws Customs

February 9, 2024

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