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K.RAVICHANDRABAABU
Gemini Edibles and Fats India Pvt. Ltd. , Hyderabad – Appellant
Versus
Union of India (Through its Secretary), Ministry of Finance, Department of Revenue, New Delhi – Respondent
| Table of Content |
|---|
| 1. writ petitions challenging customs duty collection. (Para 1 , 2) |
| 2. petitioner's business activities and duty schemes. (Para 4) |
| 3. counter-arguments regarding duty exemption. (Para 6 , 7) |
| 4. petitioner’s reliance on previous decisions. (Para 8) |
| 5. court's analysis of sws collection. (Para 9 , 10 , 11 , 12) |
| 6. examination of legal implications of scrips. (Para 13 , 14) |
| 7. conditions of duty exemptions. (Para 15 , 16 , 17 , 18) |
| 8. state of notifications influencing duty. (Para 19 , 20 , 21) |
| 9. social welfare surcharge as independent levy. (Para 22 , 23 , 24 , 25 , 26) |
| 10. conclusion on nature of exemptions. (Para 27 , 28 , 29) |
| 11. conditions of customs duty payment via scrips. (Para 30 , 31 , 32 , 33 , 34) |
| 12. legality of sws collection methods. (Para 35 , 36 , 37 , 38 , 39 , 40) |
| 13. final resolution of legal questions. (Para 41 , 42) |
| 14. order on sws recovery and payment conditions. (Para 43) |
ORDER :
Prayer in W.P.No.24490/2019: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of certiorarified mandamus to call for the records of letter dated 10.07.2019 issued by the second respondent and the 35 Bills of Entry Listed at Ground (I) of the
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