Social Welfare Surcharge has been introduced for the first time under the Finance Act, 2018. It is an additional charge on import of goods being levied under clause 108 of the Finance Bill (Act), 2018 to fulfil the commitment of the Government of India to provide and finance the education, health and social security.  The Social …

Implementation of electronic sealing for containers by exporters under self-sealing procedure has been prescribed by circular 26/2017-Cus dated 1.01.2017, 36/2017-Cus, dated 28.08.2017 and 37/2017-Cus dated 20.09.2017. The revised procedure of the CBEC vide Circular No. 41/2017-Customs dated 30 October 2017 has been notified and the said procedure is to be finally implemented from 8th November 2017. Some …