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        Case ID :
        Customs

        HC held that the 1% Extra Duty Deposit (EDD) constitutes a...

        Importer Wins: 1% Extra Duty Deposit Confirmed as Security Deposit, Full Refund Ordered with Statutory Interest

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                HC held that the 1% Extra Duty Deposit (EDD) constitutes a security deposit, not a customs duty under Section 2(15). The refund claim by the importer is valid and not time-barred. Relying on precedents from multiple High Courts, the court determined that withholding the EDD would result in unjust enrichment. The Appellant-Revenue is mandated to refund the entire deposited amount within 12 weeks, with statutory interest calculated from the re-deposit date until actual payment. The appeal was consequently dismissed, affirming the importer's right to recover the security deposit.
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