https://www.taxtmi.com/circulars?id=71487 Social Welfare Surcharge on imported goods remains separately leviable where Basic Customs Duty and Additional Duties of Customs are discharged through duty credit scrips. Neither the Foreign Trade Policy nor the relevant exemption arrangements contemplate debit of the surcharge through such scrips. As a scrip is a mode of duty payment rather than an exemption from duty, the surcharge is payable in cash by the importer. Earlier surcharge debits made through duty credit scrips are accepted as revenue duly collected, without insistence on cash recovery. en-us Mon, 13 Jan 2020 00:00:00 +0530 Tue, 29 Sep 2026 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71487 Social Welfare Surcharge on imported goods remains separately leviable where Basic Customs Duty and Additional Duties of Customs are discharged through duty credit scrips. Neither the Foreign Trade Policy nor the relevant exemption arrangements contemplate debit of the surcharge through such scrips. As a scrip is a mode of duty payment rather than an exemption from duty, the surcharge is payable in cash by the importer. Earlier surcharge debits made through duty credit scrips are accepted as revenue duly collected, without insistence on cash recovery. Circulars Customs Mon, 13 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71487