https://www.taxtmi.com/caselaws?id=798722 Social Welfare Surcharge does not arise where basic customs duty on imported goods is exempt under Notification No. 24/2015-Customs through debit of a MEIS duty credit scrip. The debit records the value of the basic customs duty exemption availed; it is not payment of basic customs duty. Because the surcharge is computed by reference to basic customs duty, no Social Welfare Surcharge is payable when that duty is fully exempt. The conclusion favours the importer claiming the MEIS-based exemption. en-us Thu, 26 Feb 2026 00:00:00 +0530 Fri, 11 Sep 2026 08:13:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798722 Social Welfare Surcharge does not arise where basic customs duty on imported goods is exempt under Notification No. 24/2015-Customs through debit of a MEIS duty credit scrip. The debit records the value of the basic customs duty exemption availed; it is not payment of basic customs duty. Because the surcharge is computed by reference to basic customs duty, no Social Welfare Surcharge is payable when that duty is fully exempt. The conclusion favours the importer claiming the MEIS-based exemption. Case-Laws Customs Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798722