MEIS–Cess Dispute Falls Within Supreme Court’s Exclusive Jurisdiction: Calcutta HC Declines Customs Appeal

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MEIS–Cess Dispute Falls Within Supreme Court’s Exclusive Jurisdiction: Calcutta HC Declines Customs Appeal

Indirect Taxes

Published on

17/01/2026

By Mariya Paliwala

MEIS–Cess Dispute Falls Within Supreme Court’s Exclusive Jurisdiction: Calcutta HC Declines Customs Appeal

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The Calcutta High Court has dismissed two appeals filed by the Commissioner of Customs, Port Kolkata holding that the dispute raised by the Revenue pertains to Merchandise Exports from India Scheme (MEIS) Cess dispute that must be carried directly to the Supreme Court under Section 130E of the Customs Act. The bench of Justice Rajarshi…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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MEIS–Cess Dispute

MEIS–Cess Dispute Falls Within Supreme Court’s Exclusive Jurisdiction: Calcutta HC Declines Customs Appeal

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