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TMI BlogLevy and collection of Social Welfare Surcharge (SWS) on imports under various schemes such as Merchandise Exports from India Scheme (MEIS), Services Exports from India Scheme (SEIS) etc.X X X X Extracts X X X X X X X X Extracts X X X X ..... Tech./P.N./12016-17/Pt.I/418-436 Dated: 16.01.2020 Public Notice No. 01/2020 Sub: Levy and collection of Social Welfare Surcharge (SWS) on imports under various schemes such as Merchandise Exports from India Scheme (MEIS), Services Exports from India Scheme (SEIS) etc.-reg. Attention of Importers, Customs Brokers and all other stakeholders is invited to the Circular No. 02/2020-customs dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as rewards/incentives for exporters under the respective FTP. As per Para 3.02 of the Foreign Trade Policy 2015-20, these scrips can be used for payment of Basic Customs Duty and Additional Customs Duty specified under sections 3 (I), 3(3) and 3 (5) of the Customs tariff Act, 1975 for import of inputs or goods and for payment of Central Excise duties on domestic procurement of inputs or goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and not an exemption from duty even though the use of the said scrip is governed by an exemption notification. 5. In this regard, attention is invited to the judgment dated 06.12.2019 of the Hon'ble Supreme Court in the case of M/S Unicorn Industries Vs. Union of India and Others (Civil Appeal Nos. 9237 & 9238 of 2019) wherein it has inter-alia been held that, "A Notification has to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The ratio of the afore-cited judgment is seen to apply to the issue at hand of levy on imported goods when the Basic Customs Duty and Additional Duties of Customs are debited through duty credit scrips. 6. Accordingly, there is no exemption from SWS in the FTP and the relevant Customs exemption notifications. Keeping in view the ratio laid down by Hon'ble Supreme Court in judgment dated 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20) should not be disturbed and the payment made through debit in duty credit scrips may be accepted as revenue duly collected and recoveries in cash not be insisted for these cases. 9. All trade associations/members of Customs Brokers Association are requested to take note and publicize the contents of this Public Notice among their members/constituents. 10. For the departmental officers, thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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