TMI Blog2022 (11) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... e of receipt of copy of this order - Petition disposed off. - WRIT PETITION NO. 12183 OF 2022 - - - Dated:- 15-11-2022 - K.R. SHRIRAM ARIF S. DOCTOR, JJ. Mr. Prakash Shah i/b PDS Legal for Petitioner. Mr. Jitendra B. Mishra a/w Mr. D.B. Deshmukh for Respondents. P.C. : 1. Prayers in the petition reads as under : a. that this Hon ble Court be pleased to issue Writ of Prohibition or any other appropriate writ, order or directions under Article 226 of Constitution of India prohibiting the Respondents from any manner collecting the notional Social Welfare Surcharge on the goods cleared without payment of Basic Customs Duty and Additional Duty Customs under Notification No.24/2015 Customs dated 08.04.2015 as amende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry 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 08.04.2015. The proper officer assessed zero/nil Basic Customs Duty (BCD) and Additional Customs Duty (ACD). The proper officer, however, notionally assessed SWS, i.e., Social Welfare Surcharge and collected amount in cash from petitioner. 3. Petitioner states that with respect to the recent Bill of Entry No.2485287 dated 17th September 2022, respondents have assessed the Bill of Entry and the proper officer has assessed BCD and ACD at zero/nil. The proper officer, however, notionally assessed SWS at 10% of the BCD. It is not in dispute that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat if the SWS was on diverse names or value of the goods petitioner will have no case. But since SWS is directly linked to BCD anything multiplied with zero is zero. 6. Mr. Mishra also relied upon the Circular dated 10th January 2020. Mr. Shah submitted and rightly says after those judgments and the circular relied upon by Mr. Mishra the Department of Revenue (Tax Research Unit), Ministry of Finance, Government of India had issued Circular dated 1st February 2022 where it has clarified that where the SWS applied is at percentage of the aggregate of customs duty payable on import of goods and not on the value of imported goods, the SWS shall be computed on the percentage of value equal to Nil (as aggregate amount of customs duty payable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty of 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 on import of goods and not on the value of imported goods. If aggregate customs duty payable is zero on account of an exemption, the SWS shall be computed as 10% of value equal to Nil (as aggregate amount of customs duties payable is zero). Law does not require computation of SWS on a notional customs duty calculated at tariff rate where appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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