https://www.taxtmi.com/caselaws?id=413067 The court held that education cess and secondary and higher education cess are part of customs duty and can be paid using MEIS scrips. The court ruled that Circular No. 02/2020-Customs should apply to past cases, directing the respondent to extend its benefits to the petitioner. The court found the reliance on Unicorn Industries judgment misplaced and quashed the impugned order, allowing the writ petition with no costs. en-us Fri, 06 Aug 2021 00:00:00 +0530 Mon, 10 Oct 2022 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413067 The court held that education cess and secondary and higher education cess are part of customs duty and can be paid using MEIS scrips. The court ruled that Circular No. 02/2020-Customs should apply to past cases, directing the respondent to extend its benefits to the petitioner. The court found the reliance on Unicorn Industries judgment misplaced and quashed the impugned order, allowing the writ petition with no costs. Case-Laws Customs Fri, 06 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413067