https://www.taxtmi.com/caselaws?id=390599 Social Welfare Surcharge was treated as an independent levy under the Finance Act, 2018, distinct from customs duty, so it did not automatically follow the exemption or treatment given to basic customs duty. The exemption notifications for imports against MEIS and SEIS duty credit scrips covered only the duties expressly named in them, and the corresponding debit mechanism could not be extended to the surcharge. The importer remained liable to pay the surcharge by another permissible mode, while the amount debited from the scrips was to be restored after such payment. en-us Fri, 03 Jan 2020 00:00:00 +0530 Fri, 22 Aug 2025 22:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390599 Social Welfare Surcharge was treated as an independent levy under the Finance Act, 2018, distinct from customs duty, so it did not automatically follow the exemption or treatment given to basic customs duty. The exemption notifications for imports against MEIS and SEIS duty credit scrips covered only the duties expressly named in them, and the corresponding debit mechanism could not be extended to the surcharge. The importer remained liable to pay the surcharge by another permissible mode, while the amount debited from the scrips was to be restored after such payment. Case-Laws Customs Fri, 03 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390599