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2022 (11) TMI 1099 - BOMBAY HIGH COURTLevy 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 - The proper officer notionally assessed SWS at 10% of the BCD - HELD THAT:- The fact that the goods imported under the concerned Bill of Entry has been cleared with Nil BCD is not disputed. - If the SWS is payable at 10% on BCD but where the BCD is Nil, SWS shall also be computed Nil. Respondents are directed to re-credit the refund of Notional Social Welfare Surcharge in the duty credit scrips in the goods imported by petitioner within 8 weeks from the date of receipt of copy of this order - Petition disposed off.
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