HC held that Extra Duty Deposit (EDD) does not constitute ...

Extra Duty Deposit Distinct From Customs Duty: Security Deposit Not Subject To Section 27 Refund Time Limitations

March 3, 2025

Case Laws Customs HC

HC held that Extra Duty Deposit (EDD) does not constitute customs duty under Section 27 of Customs Act, 1962, but rather functions as a security deposit as clarified in Circular No.5/2016-Customs. EDD was collected to secure potential customs duty liability due to alleged under-declaration concerns. The limitation period prescribed under Section 27 for customs duty refund claims is not applicable to EDD refunds. The court rejected respondent's stance that refund application was time-barred, noting that EDD remained distinct from duty determined by Special Valuation Branch. The impugned order's reliance on limitation period was found legally untenable, leading to petition's allowance.

View Source

← Previous Next →

HC held that Extra Duty Deposit (EDD) does not constitute ...

Extra Duty Deposit Distinct From Customs Duty: Security Deposit Not Subject To Section 27 Refund Time Limitations

March 3, 2025

Case Laws Customs HC

You may also like:

Denial of refund claim - Refund of extra duty deposit - Applicability of Section 27 - extra duty deposit appears to be more in the form of a security and not in the...

Seeking refund of deposit - the amount is deposit or duty? - refund of security deposit during provisional assessment - Since in view of the documentary evidence, it is...

Rejection of refund of cash security deposit - Period of limitation - it is very much clear that refund claim of the security deposit is not governed by the provisions...

Refund claim was rejected as time-barred, having been filed beyond the one-year limitation period stipulated u/s 27 of the Customs Act, 1962. The appellant had...

Denial of refund claim - Unjust enrichment - Security deposit - amount not to be credited to consumer welfare fund - appellants are eligible for refund of cash security...

Refund claim for amount deposited in PLA, whether duty or not, subject to time limitation u/s 11B of Central Excise Act, 1944. Held that Apex court in Modipon Ltd. case...

The case involved a dispute over the refund of a cash security deposit u/s 27 of the Customs Act, 1962. The Appellate Tribunal held that the rejection of the refund on...

Refund claim rejected as time bared - the amount deposited by the appellant during the investigation can never be construed as a duty - it is held as deposited under...

The High Court held that the rejection of refund claim for Extra Duty Deposit (EDD) paid by the petitioner was unjustified. The EDD amount collected during Special...

Refund of the Extra Duty Deposit (EDD) - Provisional Assessment not finalised - No such material has been placed before this court to justify the action of the Customs...

Claim of interest on refund of amount deposited during the pendency of its appeal - The petitioner is not entitled to interest at 12% as was prayed by the petitioner....

Classification of a security deposit made by the appellant for a lease deed with the corporate debtor, as either a financial debt or an operational debt under the...

Refund of Pre-deposit alongwith interest - Adjustment of pre-deposit with pending demand - A pre-deposit would become refundable the moment an Appellate Authority comes...

Refund of amount pre-deposited as demand - Any amount which the respondent had deposited during investigation or at any time including at the time of filing the appeal...

The case concerns the time limit for filing a refund claim of Special Additional Duty (SAD) paid by an importer. The issue is whether the one-year limitation specified...

Quick Updates: