Trader Not Liable To Pay Social Welfare Surcharge On Customs Duty Which Is Exempted Under MEIS Scheme: Orissa High Court

The Orissa High Court ruled that “Social Welfare Surcharge” is exempted under the Merchandise Exports from India Scheme (MEIS). The petition challenged the levy of this surcharge, arguing that it violates the customs exemption granted under the MEIS. The court held that imposing such a surcharge defeats the purpose of MEIS, which aims to incentivize exports by reducing costs. It emphasized that the scheme promotes trade competitiveness and any additional levy contradicts its objective. The judgment protects exporters’ interests and ensures the scheme’s benefits are fully realized, providing clarity on the scope of customs exemptions under MEIS.