Omission of a lapsed tariff provision removes the temporary section from the Customs Tariff Act. Clause 137 of the Finance Bill proposes to omit section 8C from the Customs Tariff Act, 1975 on the ground that the provision was time-limited for ten years and has therefore lapsed, effecting the legislative removal of the expired provision from the statute.
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Provisions expressly mentioned in the judgment/order text.
Omission of a lapsed tariff provision removes the temporary section from the Customs Tariff Act.
Clause 137 of the Finance Bill proposes to omit section 8C from the Customs Tariff Act, 1975 on the ground that the provision was time-limited for ten years and has therefore lapsed, effecting the legislative removal of the expired provision from the statute.
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