https://www.taxtmi.com/caselaws?id=779830 CESTAT MUMBAI - AT set aside the impugned order and allowed the appeals, holding that Social Welfare Surcharge (SWS) is computed on Basic Customs Duty (BCD) and where BCD is nil SWS is also nil. The tribunal followed the HC decision which relied on CBIC Circular clarifying SWS is zero when aggregate customs duties are zero. A Review Petition against that HC ruling was dismissed, rendering the position final and precluding further challenge to SWS liability in cases with nil BCD. en-us Tue, 28 Jan 2025 00:00:00 +0530 Thu, 09 Oct 2025 14:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779830 CESTAT MUMBAI - AT set aside the impugned order and allowed the appeals, holding that Social Welfare Surcharge (SWS) is computed on Basic Customs Duty (BCD) and where BCD is nil SWS is also nil. The tribunal followed the HC decision which relied on CBIC Circular clarifying SWS is zero when aggregate customs duties are zero. A Review Petition against that HC ruling was dismissed, rendering the position final and precluding further challenge to SWS liability in cases with nil BCD. Case-Laws Customs Tue, 28 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779830