Levy and Collection of Social Welfare Surcharge (SWS) on imports under Various schemes such as Merchandise Exports from India Scheme (MEIS), Services Exports from India Scheme (SEIS) etc.
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Social Welfare Surcharge liability affirmed on imports paid via export incentive scrips; surcharge must be paid in cash, past scrip debits preserved. The notice states that Social Welfare Surcharge is chargeable on imported goods even when Basic and Additional Customs Duties are debited to duty credit scrips under export incentive schemes; debit of SWS through duty credit scrips is not envisaged by the Foreign Trade Policy or exemption notifications, so SWS must be paid in cash going forward, while past debits to scrips will be accepted and not recovered in cash.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Social Welfare Surcharge liability affirmed on imports paid via export incentive scrips; surcharge must be paid in cash, past scrip debits preserved.
The notice states that Social Welfare Surcharge is chargeable on imported goods even when Basic and Additional Customs Duties are debited to duty credit scrips under export incentive schemes; debit of SWS through duty credit scrips is not envisaged by the Foreign Trade Policy or exemption notifications, so SWS must be paid in cash going forward, while past debits to scrips will be accepted and not recovered in cash.
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