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Orissa High Court: “Social Welfare Surcharge Exempt Where Customs Duty is Waived Under Merchandise Exports from India Scheme (MEIS) Scrip” – Court Rules SWS Inapplicable as It Is Tied to Customs Duty, Which Was Fully Exempted
Court’s Decision:The Court ruled in favor of the petitioner, declaring that they are not required to pay the Social Welfare Surcharge (SWS) on the customs duty exempted through…
