https://www.taxtmi.com/caselaws?id=762069 HC held that Social Welfare Surcharge (SWS) is not payable where the underlying customs duty is exempted under a scrip; because section 110 charges SWS as a percentage of duties levied and collected, an exempted (zero) duty yields a zero SWS. The court granted a declaration that the petitioner need not pay SWS calculated on customs duty exempted by the scrip and allowed the writ, noting the petitioner had been forced to pay due to system constraints and is entitled to relief. en-us Wed, 20 Nov 2024 00:00:00 +0530 Thu, 21 Aug 2025 23:15:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762069 HC held that Social Welfare Surcharge (SWS) is not payable where the underlying customs duty is exempted under a scrip; because section 110 charges SWS as a percentage of duties levied and collected, an exempted (zero) duty yields a zero SWS. The court granted a declaration that the petitioner need not pay SWS calculated on customs duty exempted by the scrip and allowed the writ, noting the petitioner had been forced to pay due to system constraints and is entitled to relief. Case-Laws Customs Wed, 20 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762069