Customs exemption carve-outs limit application of section 25(4A), excluding treaty, diplomatic, trade policy, and import categories. Amendment creates express carve-outs excluding specified categories from the application of the targeted sub section: multilateral or bilateral trade agreement exemptions; international agreement and diplomatic or international organisation obligations and privileges; constitutional authorities' privileges; foreign trade policy schemes; Central Government schemes of more than two years' validity; re imports, temporary imports, gifts and personal baggage; and duties including integrated tax leviable under other laws except the separately specified duty.
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 carve-outs limit application of section 25(4A), excluding treaty, diplomatic, trade policy, and import categories.
Amendment creates express carve-outs excluding specified categories from the application of the targeted sub section: multilateral or bilateral trade agreement exemptions; international agreement and diplomatic or international organisation obligations and privileges; constitutional authorities' privileges; foreign trade policy schemes; Central Government schemes of more than two years' validity; re imports, temporary imports, gifts and personal baggage; and duties including integrated tax leviable under other laws except the separately specified duty.
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