https://www.taxtmi.com/caselaws?id=797135 Social Welfare Surcharge is not payable where specified imports are wholly exempt from Basic Customs Duty under the relevant customs exemption notifications and the notional duty amount is debited through MEIS/SEIS duty-credit scrips. The surcharge is computed with reference to customs duties levied and collected under the Customs Act; where exempted Basic Customs Duty is nil, no statutory base exists for the surcharge. Debit in duty-credit scrips operates as a scheme mechanism rather than actual collection of Basic Customs Duty. Circular No. 03/2022-CUS is clarificatory and beneficial and applies to pending disputes for earlier periods. Absence of a separate surcharge exemption does not independently create surcharge liability. en-us Thu, 13 Aug 2026 00:00:00 +0530 Tue, 18 Aug 2026 08:35:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797135 Social Welfare Surcharge is not payable where specified imports are wholly exempt from Basic Customs Duty under the relevant customs exemption notifications and the notional duty amount is debited through MEIS/SEIS duty-credit scrips. The surcharge is computed with reference to customs duties levied and collected under the Customs Act; where exempted Basic Customs Duty is nil, no statutory base exists for the surcharge. Debit in duty-credit scrips operates as a scheme mechanism rather than actual collection of Basic Customs Duty. Circular No. 03/2022-CUS is clarificatory and beneficial and applies to pending disputes for earlier periods. Absence of a separate surcharge exemption does not independently create surcharge liability. Case-Laws Customs Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797135