https://www.taxtmi.com/caselaws?id=796468 Social Welfare Surcharge is not payable on imports made against MEIS or SEIS duty credit scrips where Basic Customs Duty is fully exempt under the applicable customs exemption notifications. As the surcharge is calculated as a percentage of aggregate customs duties payable, it is nil where the aggregate customs duty is nil due to exemption. It cannot be computed on a notional Basic Customs Duty. This position applies to exemptions under Notifications No. 24/2015-Customs and 25/2015-Customs, with consequential refund relief available for surcharge paid. en-us Mon, 03 Aug 2026 00:00:00 +0530 Thu, 06 Aug 2026 09:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796468 Social Welfare Surcharge is not payable on imports made against MEIS or SEIS duty credit scrips where Basic Customs Duty is fully exempt under the applicable customs exemption notifications. As the surcharge is calculated as a percentage of aggregate customs duties payable, it is nil where the aggregate customs duty is nil due to exemption. It cannot be computed on a notional Basic Customs Duty. This position applies to exemptions under Notifications No. 24/2015-Customs and 25/2015-Customs, with consequential refund relief available for surcharge paid. Case-Laws Customs Mon, 03 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796468