2025 (10) TMI 626

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....d the judgment of Hon'ble Bombay High Court in similar matters. Learned AR also agrees with the plea made by the learned Advocate, that the issue is covered by the orders passed by the Tribunal in other cases. Accordingly, prayer made by the Learned Advocate for early hearing of these appeals is allowed and with the consent of both sides, these appeals are being taken up for hearing and disposal today. 2. This batch of appeals were directed against the Order-in-Appeal No. 315-346/Gr.V/VB/VI)/2022(JNCH)/Appeals, dated 28-4-2022 (for short, referred to as, "the impugned order"), passed by the learned Commissioner of Customs (Appeals), Mumbai-II, in upholding the assessment orders passed by the Original authority in respect of 32 numbers of....

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....f SWS payable would be 'Nil', in the cases where the aggregate customs duties is 'zero', even though the SWS is not exempted. The relevant paragraphs in the judgment dated 5-11-2022 (supra) are extracted herein below : "2. Petitioner is a trader engaged in trading of colour coated coils and profile sheets. Petitioner filed Bill of Entry No. 6532249 dated 18th January 2020 and Bill of Entry No. 2485287 dated 17th September 2022. Petitioner thereafter also filed 12 other Bills of Entry referred to in paragraph no.9 of the petition. It is petitioner's case that in each of the Bill of Entry, petitioner claimed and was allowed exemption under Notification No. 24/2015-Customs, dated 8-4-2015. The proper officer assessed zero/nil Basic Cu....

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....-2015. In response Mr. Shah relied upon General Exemption No.162 by which the Central Government, exercising its powers under Section 25 of the Customs Act, has exempted goods when imported into India against duty credit scrip from the whole of the customs duty leviable thereon and the whole of the additional duty leviable thereon under the Customs Tariff Act. The fact that the goods imported under the concerned Bill of Entry has been cleared with Nil BCD is not disputed. 8. Therefore, in our view if the SWS is payable at 10% on BCD but where the BCD is Nil, SWS shall also be computed Nil." 5. We also find that the Customs department had filed a Review Petition against the above judgment dated 15-11-2022, which was dismissed by ....