No Social Welfare Surcharge payable when Basic Customs Duty is nil, including notional assessment or MEIS scrip discharge

The HC held that where Social Welfare Surcharge (SWS) is leviable at 10% of Basic Customs Duty (BCD), no SWS is payable if BCD is nil, including where duty was notionally assessed or discharged using MEIS scrips. The court found no merits in the review challenge and dismissed the review petitions, concluding that no case for review was made out.

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All interim applications for condonation of delay were allowed. The court heard counsel and concluded that "no case for review is made out." The decision was reinforced by reference to the earlier order dated 15th November 2022 in Writ Petition No. 12183 of 2022, wherein Paragraph No. 7 had addressed submissions identical to those advanced in the present petitions. On that basis, the review petitions were dismissed. Procedurally, multiple review petitions and related interim applications filed in connection with Writ Petition No. 8677 of 2019, Writ Petition No. 12183 of 2022 and Writ Petition No. 1447 of 2021 were considered together; delay condonation was granted but substantive relief was refused for lack of merit.

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