https://www.taxtmi.com/caselaws?id=791676 Education Cess and Secondary & Higher Education Cess paid through MEIS duty credit scrips for past import periods were treated as a valid discharge of customs duty liability. Clause 11 of Circular No. 02/2020-Customs was applied to accept earlier debits in duty credit scrips as revenue duly collected, and prior judicial precedent supported non-disturbance of such past payments. On that basis, demanding the same duty again in cash would amount to double recovery, so the fresh cash demand was not sustainable. en-us Wed, 13 May 2026 00:00:00 +0530 Fri, 15 May 2026 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791676 Education Cess and Secondary & Higher Education Cess paid through MEIS duty credit scrips for past import periods were treated as a valid discharge of customs duty liability. Clause 11 of Circular No. 02/2020-Customs was applied to accept earlier debits in duty credit scrips as revenue duly collected, and prior judicial precedent supported non-disturbance of such past payments. On that basis, demanding the same duty again in cash would amount to double recovery, so the fresh cash demand was not sustainable. Case-Laws Customs Wed, 13 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791676