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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Clause 71 of Finance Bill 2008 clarifies importers' eligibility for drawback or CENVAT credit under Customs Act.</h1> The amendment to the notification under sub-section (1) of section 25 of the Customs Act, 1962, as outlined in Clause 71 of the Finance Bill, 2008, addresses the condition allowing importers to avail of the drawback or CENVAT credit of additional duty under section 3 of the Customs Tariff Act. This condition, originally inserted in 2005, is deemed valid from June 4, 2005. It clarifies that actions not punishable before this section came into force remain non-punishable.
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