https://www.taxtmi.com/circulars?id=63561 SWS is a surcharge on customs duties and must be levied and collected on imported goods; duty credit scrips under export incentive schemes are a mode of payment for Basic and Additional Customs Duties but do not authorize debit of SWS as no exemption for SWS exists in the FTP or exemption notifications. Applying the judicial principle that exemptions for additional duties require specific notifications, SWS must be paid in cash going forward; past debits of SWS via scrips will be accepted and not recovered. en-us Wed, 29 Jan 2020 00:00:00 +0530 Tue, 24 Mar 2020 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63561 SWS is a surcharge on customs duties and must be levied and collected on imported goods; duty credit scrips under export incentive schemes are a mode of payment for Basic and Additional Customs Duties but do not authorize debit of SWS as no exemption for SWS exists in the FTP or exemption notifications. Applying the judicial principle that exemptions for additional duties require specific notifications, SWS must be paid in cash going forward; past debits of SWS via scrips will be accepted and not recovered. Circulars Customs Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63561