Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Recovery of such Social Welfare Surcharge (SWS) cannot be done ...

Customs

January 7, 2020

Recovery of such Social Welfare Surcharge (SWS) cannot be done by making debit from the value of the scrips produced by the petitioner - the respondents are directed to re-credit the value of Social Welfare Surcharge so far debited from the scrips held by the petitioner, subject to a condition that the petitioner pays such Social Welfare Surcharge either in cash

View Source

 


 

You may also like:

  1. Levy of Social Welfare Surcharge (SWS) where basic Customs duty (BCD) is Nil - Revenue submitted that BCD is not nil or exempted but is payable and is debited in the...

  2. Exemption from the Social Welfare Surcharge (SWS) - The amendment made by Notification No. 20/2024-Customs adds a new item to the list under Serial No. 57 in the table...

  3. Levy of Social Welfare Surcharge (SWS) where basic Customs duty (BCD) is Nil - Or duty paid/debited by using the Merchandise Export from India Scheme (MEIS) Scrips - If...

  4. Levy of Social Welfare Surcharge (SWS) - Since, the effective rate of the customs duty is ‘NIL’ or ‘Zero’, the rate of SWS would automatically become ‘zero’, inasmuch as...

  5. SWS on goods exempted from basic and other customs duties/cesses - the amount of Social Welfare Surcharge payable would be ‘Nil’ in cases where the aggregate of customs...

  6. Imports crude edible oil - crude palm oil - Whether Social Welfare Surcharge (SWS) is leviable when the Basic Customs Duty (BCD) is exempted. - The tribunal held that...

  7. Levy of Social Welfare Surcharge (SWS) on Goods Imported under MEIS Scheme - Benefit of Exemption Notification No. 32/2005-Cus. - benefit of Zero duty SWS - The Tribunal...

  8. Levy and collection of Social Welfare Surcharge (SWS) computed @10% on the notional BCD in cash - The assessments in each of the impugned BOE’s covered by the impugned...

  9. Classification of imported goods - Drones - Tello drones with or without camera would merit classification under heading 9503 of the first schedule to the Customs Tariff...

  10. Central Government constituted the National Committee for Promotion Social and Economic Welfare

  11. Exemption under Article 243G of the constitution or not - pure services - The Authority for advance ruling (AAR) established that the supply of certain manpower services...

  12. Duty demand - DEPB Scrips obtained by fraud - Confiscation of goods - No exports, on the basis of which DEPB scrips were issued, had actually taken place - recovery to be made - AT

  13. Debit of Education Cess and Secondary Higher Education cess through MEIS/SEIS scrips - The issue involved herein is no more res judicata and in view of clause 11 of the...

  14. Validity of order in original and Demand of GST - These issues included discrepancies in GST returns, imposition of cess, treatment of scrips, and taxation of corporate...

  15. Disallowing social welfare expenditure - expenditure incurred under the head Social Welfare Expenditure for construction of houses to flood victims is in the nature of...

 

Quick Updates:Latest Updates