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        F. Acts / Amendment Acts

        Section 91 - Amendment of section 25.

        Finance Act, 2021
        Customs

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        Exemption validity limited by automatic expiry after prescribed period unless expressly specified, varied, or rescinded under customs law. Conditional exemptions under section 25 shall expire on 31st March following a two-year period from grant or variation unless otherwise specified, varied, or rescinded; exemptions in force on enactment must have their two-year period reckoned from 1st February, 2021.
                          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.

                                Exemption validity limited by automatic expiry after prescribed period unless expressly specified, varied, or rescinded under customs law.

                                Conditional exemptions under section 25 shall expire on 31st March following a two-year period from grant or variation unless otherwise specified, varied, or rescinded; exemptions in force on enactment must have their two-year period reckoned from 1st February, 2021.


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