https://www.taxtmi.com/caselaws?id=442841 The Tribunal allowed the appeals, ruling that no Social Welfare Surcharge (SWS) was payable when the Basic Customs Duty (BCD) was zero. The impugned orders of the Commissioner (Appeals) were set aside, and the miscellaneous applications were disposed of accordingly. en-us Wed, 30 Aug 2023 00:00:00 +0530 Mon, 11 Sep 2023 23:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442841 The Tribunal allowed the appeals, ruling that no Social Welfare Surcharge (SWS) was payable when the Basic Customs Duty (BCD) was zero. The impugned orders of the Commissioner (Appeals) were set aside, and the miscellaneous applications were disposed of accordingly. Case-Laws Customs Wed, 30 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442841