https://www.taxtmi.com/circulars?id=71568 Past Social Welfare Surcharge debits made through duty credit scrips under applicable import schemes are accepted as revenue duly collected, and cash recovery is not to be insisted upon. For Bills of Entry filed before 11 January 2020 without use of a duty credit scrip for SWS, reassessment cannot be allowed merely to introduce a scrip subsequently. en-us Tue, 21 Jan 2020 00:00:00 +0530 Mon, 12 Oct 2026 12:28:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71568 Past Social Welfare Surcharge debits made through duty credit scrips under applicable import schemes are accepted as revenue duly collected, and cash recovery is not to be insisted upon. For Bills of Entry filed before 11 January 2020 without use of a duty credit scrip for SWS, reassessment cannot be allowed merely to introduce a scrip subsequently. Circulars Customs Tue, 21 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71568