2024 (6) TMI 1511 - HC - Customs

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 ... Levy of Social Welfare Surcharge (SWS) where basic Customs duty (BCD) is Nil or the duty is paid/debited by using the Merchandise Export from India Scheme (MEIS) Scrips - proper officer notionally assessed SWS at 10% of the BCD - it was held by High Court that 'If the SWS is payable at 10% on BCD but where the BCD is Nil, SWS shall also be computed Nil.' HELD THAT:- No case for review is made out. Review Petitions dismissed. 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.