https://www.taxtmi.com/caselaws?id=471646 Social Welfare Surcharge on duty credit scrips and MEIS exemptions raised the issue whether the surcharge is chargeable as a percentage of duties levied and collected, including the distinction between levy and collection under Article 265. The Special Leave Petition was disposed of because the tax effect fell below the prescribed threshold. The question of law on surcharge chargeability and the authority to impose tax remains open. en-us Tue, 20 May 2025 00:00:00 +0530 Fri, 11 Sep 2026 19:04:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471646 Social Welfare Surcharge on duty credit scrips and MEIS exemptions raised the issue whether the surcharge is chargeable as a percentage of duties levied and collected, including the distinction between levy and collection under Article 265. The Special Leave Petition was disposed of because the tax effect fell below the prescribed threshold. The question of law on surcharge chargeability and the authority to impose tax remains open. Case-Laws Customs Tue, 20 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471646