Customs concessional duty rules framed for specified end use imports, replacing the earlier 2017 framework on publication. Customs rules were framed for the import of goods at concessional rate of duty or for specified end use under the Customs Act, 1962. The Central Government issued the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 and superseded the earlier 2017 concessional duty rules, while preserving things done or omitted before supersession. The rules come into force on publication in the Official Gazette.
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 concessional duty rules framed for specified end use imports, replacing the earlier 2017 framework on publication.
Customs rules were framed for the import of goods at concessional rate of duty or for specified end use under the Customs Act, 1962. The Central Government issued the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 and superseded the earlier 2017 concessional duty rules, while preserving things done or omitted before supersession. The rules come into force on publication in the Official Gazette.
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