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The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required

Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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Social Welfare Surcharge payable only on Basic Customs Duty; if BCD is nil, SWS is nil and refunds directed

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....CESTAT allowed the appeals and set aside the impugned order dated 28-4-2022, holding that Social Welfare Surcharge (SWS) is computed on Basic Customs Duty (BCD) and, where BCD is nil, SWS is nil notwithstanding the absence of an express exemption. The Tribunal relied on the authoritative decision of the Bombay HC and subsequent dismissal of review, together with CBIC clarification, concluding the issue is finally settled and no SWS payment is exigible in cases where BCD aggregates to zero. Directions follow for refund/adjustment where SWS was collected, and the appeals are disposed of in favour of the appellants.....

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Social Welfare Surcharge payable only on Basic Customs Duty; if BCD is nil, SWS is nil and refunds directed