2023 (11) TMI 972

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....ocate for the appellant Mr Ram Kumar, Assistant Commissioner (AR) for the respondent ORDER This application, seeks 'out-of-turn' disposal of appeal no. C/86304/2022 against order [order-in-appeal No. MUM-CUS-KV-IMP-205/2021-22 NCH dated 31st March 2022] of Commissioner of Customs (Appeals), Mumbai - I. 2. Learned Counsel for the applicant submitted that the issue stands covered by the ....

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....mand had been raised for discharge of 'education cess' and 'secondary & higher education cess' that had been debited against scrip issued under the Merchandise Exports from India Scheme (MEIS) in the Foreign Trade Policy (FTP). It would also appear that the objection was primarily to debiting of the scrip for discharge of cess in the absence of specific provision in the policy for such payment or ....

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....ission in the impugned order. The Hon'ble High Court of Madras in KTV Health Food P Ltd v. Commissioner of Customs (Preventive), Tiruchirappalli [2021 (10) TMI 119 - MADRAS HIGH COURT] had held that '25. When that being the statutory declaration made by the Act of Parliament ie., The Finance Act, 2004 and 2007, we cannot have any different view to state that there were different component....

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.... in future cases and not in the cases where it has already been paid and where the goods have been cleared. This was exactly been made in execution by Circular No:2/2020 dated 10.01.2020. 26. When such a circular was issued by the Customs Department and the same having been implemented in respect of various people like the petitioner, the benefit of the said circular cannot be denied to t....