https://www.taxtmi.com/circulars?id=63520 Social Welfare Surcharge (SWS) is an additional customs duty calculated on the aggregate of duties, taxes and cesses and is not covered by the duty credit scrip mechanism; debit of Basic or Additional Customs Duty in duty credit scrips does not constitute exemption of SWS. Judicial principle requires specific notification to exempt additional duties, the legal view supports levy of SWS, and while past debits of SWS to scrips will be accepted, SWS must be paid in cash on imports going forward. en-us Wed, 22 Jan 2020 00:00:00 +0530 Thu, 12 Mar 2020 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63520 Social Welfare Surcharge (SWS) is an additional customs duty calculated on the aggregate of duties, taxes and cesses and is not covered by the duty credit scrip mechanism; debit of Basic or Additional Customs Duty in duty credit scrips does not constitute exemption of SWS. Judicial principle requires specific notification to exempt additional duties, the legal view supports levy of SWS, and while past debits of SWS to scrips will be accepted, SWS must be paid in cash on imports going forward. Circulars Customs Wed, 22 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63520