https://www.taxtmi.com/caselaws?id=464211 Social Welfare Surcharge, being computed at 10% of basic customs duty, cannot be levied where the basic customs duty is nil; in that situation, the surcharge is also nil. The High Court declined review and left the earlier view undisturbed. The dispute concerned computation of SWS when customs duty was discharged through MEIS scrips or was otherwise nil, and the court treated the surcharge as dependent on the existence of a positive basic customs duty base. Review petitions were dismissed. 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 Social Welfare Surcharge, being computed at 10% of basic customs duty, cannot be levied where the basic customs duty is nil; in that situation, the surcharge is also nil. The High Court declined review and left the earlier view undisturbed. The dispute concerned computation of SWS when customs duty was discharged through MEIS scrips or was otherwise nil, and the court treated the surcharge as dependent on the existence of a positive basic customs duty base. Review petitions were dismissed. Case-Laws Customs Fri, 21 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464211