2023 (3) TMI 1456

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....EMBER (TECHNICAL) Ms. Shamita J. Patel, Advocate for the Appellant Shri Ram Kumar, Authorized Representative for the Respondent ORDER Per: Anil G. Shakkarwar The above stated two appeals are taken together for decision since the issue involved in both of them is the same. 2. Brief facts of the case are that para 3.04 and 3.05 of Foreign Trade Policy provides for Merchandise Expor....

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....djudicated the above stated show cause notices and ordered the respective appellants to pay education cess and higher secondary education cess in cash and dropped the demand in respect of social welfare surcharge in view of CBIC circular No. 02/2020-Customs dated 10.01.2020, wherein under clause 11 it was provided that the past cases of debits of social welfare surcharges already made in duty cred....

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..... 5. I have carefully gone through the record of the case and submissions made. The Hon'ble Madras High Court in the above stated ruling as held in para 26 to 29 as follows:- "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 the petiti....

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....rt has no hesitation to state that, the reasons stated in the impugned order rejecting to give the benefit under Circular No. 2/2020 is not supported by any legal basis. Therefore, the said reasons are unsustainable and therefore, based on such reason, since the rejection has been made through the impugned order, it is also equally unsustainable. Hence, it is liable to be interfered with. ....