Levy and collection of Social Welfare Surcharge (SWS) computed ...
Social Welfare Surcharge on Basic Customs Duty Adjusted; Appeals Allowed, Providing Relief in Contested Bills of Entry.
October 28, 2023
Case Laws Customs AT
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 orders are modified in so far as imposition of SWS is concerned and the appeals are allowed with consequential relief. - AT
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