Customs exemption for mineral oils from continental shelf or EEZ bars proceedings and disallows duty refunds. Clause 75 deems mineral oils, including petroleum and natural gas, extracted or produced in the continental shelf or exclusive economic zone and imported before the specified cut-off to have been exempted from customs duties, bars any suit or proceeding in respect of those mineral oils despite any judgment or order, and provides that no refund of customs duties paid in respect of those mineral oils shall be made.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs exemption for mineral oils from continental shelf or EEZ bars proceedings and disallows duty refunds.
Clause 75 deems mineral oils, including petroleum and natural gas, extracted or produced in the continental shelf or exclusive economic zone and imported before the specified cut-off to have been exempted from customs duties, bars any suit or proceeding in respect of those mineral oils despite any judgment or order, and provides that no refund of customs duties paid in respect of those mineral oils shall be made.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
