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of <h1>Finance Bill Clause 104: Retrospective Customs Notification Validates SEZ Import Exemptions from Compensation Cess Since 2017</h1> Clause 104 of the Finance (No. 2) Bill, 2024, addresses the retrospective application of a notification issued by the Government of India under the Customs Act and the Customs Tariff Act. The notification, dated July 12, 2024, is deemed to have been in effect from July 1, 2017. This provision aims to validate the exemption from compensation cess on imports by Special Economic Zone (SEZ) units or developers for authorized operations, ensuring compliance with the specified legislative framework.
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