2022 (8) TMI 1489

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.... Mishra for Respondents. P.C. 1 Mr. Prakash Shah tenders Circular No.3/2022-Customs issued on 01st February 2022 by the Department of Revenue (Tax Research Unit), Ministry of Finance, Government of India. The same is taken on record and marked "X" for identification, and for ease of reference, the same is scanned and reproduced herein below :- 2 In view of the circular, the grievance of t....

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.... Finance Department of Revenue (Tax Research Unit) ***** Room No. 156, North Block New Delhi, dated the 1" of February, 2022 To, All Principal Chief Commissioners/ Chief Commissioners of Customs/Customs (Preventive ), All Principal Chief Commissioners/ Chief Commissioners of Customs & Central Tax, All Principal Commissioners/ Commissioners of Customs/Customs (Preve....

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.... customs, vide Section 110 of the Finance Act, 2018 (13 of 2018) and is calculated at the rate of 10 per cent. on the aggregate of duties, taxes and cesses which are levied and collected by the Central Government as a duty of customs on goods imported into India. 3. In this regard, it may be noted that at present SWS applies at the rate of 10% of the aggregate of customs duties payable....