https://www.taxtmi.com/caselaws?id=407997 The Supreme Court dismissed the petitioner association's challenge to a Circular on the DEPB Scheme, holding that interest could be levied under the Customs Act as DEPB scrips allow duty payment, not exemption. The court refused a Larger Bench reference on conflicting views regarding education cess on Customs duty in DEPB licenses, citing a previous judgment's direct addressal of the issue. Additionally, the court ruled that an association cannot file a writ petition on behalf of individual members, leading to the dismissal of the petitions without costs. en-us Thu, 08 Oct 2020 00:00:00 +0530 Fri, 28 May 2021 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407997 The Supreme Court dismissed the petitioner association's challenge to a Circular on the DEPB Scheme, holding that interest could be levied under the Customs Act as DEPB scrips allow duty payment, not exemption. The court refused a Larger Bench reference on conflicting views regarding education cess on Customs duty in DEPB licenses, citing a previous judgment's direct addressal of the issue. Additionally, the court ruled that an association cannot file a writ petition on behalf of individual members, leading to the dismissal of the petitions without costs. Case-Laws Customs Thu, 08 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407997