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2015 (10) TMI 327 - AT - CustomsDemand of Education Cess @ 2% citing CBEC Circular No.5/2005, dt.31.01.2005 - Goods imported against DEPB licence claiming exemption - Held that:- Importer/respondents had imported Crude Palm Oil in bulk at Bedi Port, Jamnagar, under DEPB scheme, without payment of duty. There was a demand of Education Cess @ 2% citing CBEC Circular No.5/2005, dt.31.01.2005. We find that the issue is no more res integra in view of the decision of Hon'ble Gujarat High Court in the case of Commissioner of Customs Vs Pasupati Acrylon Ltd - [2014 (1) TMI 169 - GUJARAT HIGH COURT], which has been upheld by Hon’ble Supreme Court as reported in [2015 (9) TMI 666 - SUPREME COURT]. The Hon'ble Gujarat High Court in the case of Pasupati Acrylon Ltd (supra) held that import made under DEPB scheme, of the goods which are fully exempt from payment of Customs duty and therefore, no Customs duty is levied and collected. The Education Cess at the prescribed rate also cannot be levied. - Decided against Revenue.
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