https://www.taxtmi.com/caselaws?id=471634 A direction to consider a representation seeking exemption from Social Welfare Surcharge requires examination of the assessment of Bills of Entry in light of the claimed exemption. It does not mandate that the exemption be granted. The representation must be decided in accordance with law, and consideration was required within six weeks. The clarification confines the operative effect of the direction to lawful consideration of the exemption claim rather than any predetermined entitlement to exemption. en-us Mon, 01 Feb 2021 00:00:00 +0530 Fri, 11 Sep 2026 15:18:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471634 A direction to consider a representation seeking exemption from Social Welfare Surcharge requires examination of the assessment of Bills of Entry in light of the claimed exemption. It does not mandate that the exemption be granted. The representation must be decided in accordance with law, and consideration was required within six weeks. The clarification confines the operative effect of the direction to lawful consideration of the exemption claim rather than any predetermined entitlement to exemption. Case-Laws Customs Mon, 01 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471634