https://www.taxtmi.com/caselaws?id=464211 The HC held that where Social Welfare Surcharge (SWS) is leviable at 10% of Basic Customs Duty (BCD), no SWS is payable if BCD is nil, including where duty was notionally assessed or discharged using MEIS scrips. The court found no merits in the review challenge and dismissed the review petitions, concluding that no case for review was made out. en-us Fri, 21 Jun 2024 00:00:00 +0530 Fri, 10 Oct 2025 21:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464211 The HC held that where Social Welfare Surcharge (SWS) is leviable at 10% of Basic Customs Duty (BCD), no SWS is payable if BCD is nil, including where duty was notionally assessed or discharged using MEIS scrips. The court found no merits in the review challenge and dismissed the review petitions, concluding that no case for review was made out. Case-Laws Customs Fri, 21 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464211