Customs rate fixation moved to central government, raising the statutory minimum and maximum per annum rates. The amendment to section 28AB substitutes the prior Board-authority language with a provision that vests rate-fixing power in the Central Government by notification in the Official Gazette and raises the permissible per annum rate range, increasing the statutory minimum and maximum rates that may be fixed under the section.
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Provisions expressly mentioned in the judgment/order text.
Customs rate fixation moved to central government, raising the statutory minimum and maximum per annum rates.
The amendment to section 28AB substitutes the prior Board-authority language with a provision that vests rate-fixing power in the Central Government by notification in the Official Gazette and raises the permissible per annum rate range, increasing the statutory minimum and maximum rates that may be fixed under the section.
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