TaxTMI 
TaxTMI 
2026 (9) TMI 748
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....o.24/2015-Cus dated 08.04.2015. 2. The Appellant had imported PET coke in bulk under Bill of Entry dated 23.07.2019 and the clearance of the same was on self-assessment basis. Thereafter alleging that Social Welfare Surcharge is not exempted under the Notification as claimed by the Appellant, proceedings were initiated by the Department. The appellant filed a Writ petition No.38798/2019 before the Hon'ble High Court of Karnataka for directing the Respondent to assess the Bills of entry by granting exemption of the SWS amount in terms of Notification No. 24/2015-Customs dated 08.04.2015. The Hon'ble High Court vide Order dated 02.01.2020 has directed the Respondent to consider the representation for exemption of SWS. Aggrieve, by ....
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....ce Act, 2018, is an independent levy and thus, the same is neither exempted nor can be debited through scripts. 5. As regards the scope of the Notification issued in exercise of the power conferred by sub-section 1 of Section 25 of the Customs Act, Learned Counsel draws our attention to Section 25 of the Customs Act, 1962. The relevant portion of the Section is extracted hereinbelow: "SECTION 25. Power to grant exemption from duty. (1) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette, exempt generally either absolutely or subject to such conditions to be fulfilled before or after clearance as may be specified in the notification goods of ....
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....ral Exemptions no. 162 of notification no.24 of 2015-Cus., dated 8th April, 2015 as amended is only for purpose of keeping track of quantum exemption availed by holder of the scrip. No tax can be said to have been paid, when exempt..........." 6. Learned Authorized Representative (AR) for the revenue reiterated the finding in the impugned order. 7. Heard both sides and perused the records. 8. We find that the matter was considered by the Hon'ble High Court of Karnataka in the appeal filed by the Department and as per the order of Hon'ble High Court in Writ Appeal No. 168/2020, direction was issued that the Appellant's representation must be considered in accordance with law and directed the Department to decide the matter within a ....