Customs duty exemption for specified fresh garlic imports by cooperatives provides a retrospective exclusion of excess duty. Clause 54 deems the item and description in the Third Schedule to be exempted from customs duty notwithstanding section 25(1) of the Customs Act, with effect from the corresponding date in the Third Schedule. The provision applies to fresh garlic imported by the National Consumer Co-operative Federation and the Madhya Pradesh State Co-operative Marketing Federation under a Government import licence and limits customs liability by excluding the portion of duty in excess of the specified ad valorem rate.
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Provisions expressly mentioned in the judgment/order text.
Customs duty exemption for specified fresh garlic imports by cooperatives provides a retrospective exclusion of excess duty.
Clause 54 deems the item and description in the Third Schedule to be exempted from customs duty notwithstanding section 25(1) of the Customs Act, with effect from the corresponding date in the Third Schedule. The provision applies to fresh garlic imported by the National Consumer Co-operative Federation and the Madhya Pradesh State Co-operative Marketing Federation under a Government import licence and limits customs liability by excluding the portion of duty in excess of the specified ad valorem rate.
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