De minimis duty threshold bars collection of negligible customs duties and preserves special-order public interest exemption powers. The amendment substitutes subsection (2) to permit the Central Government, satisfied of necessity in the public interest and stating exceptional circumstances in each special order, to exempt specific goods from duty; and inserts a provision that, notwithstanding anything in the Act, no duty shall be collected if the amount of duty leviable is equal to or less than one hundred rupees.
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.
De minimis duty threshold bars collection of negligible customs duties and preserves special-order public interest exemption powers.
The amendment substitutes subsection (2) to permit the Central Government, satisfied of necessity in the public interest and stating exceptional circumstances in each special order, to exempt specific goods from duty; and inserts a provision that, notwithstanding anything in the Act, no duty shall be collected if the amount of duty leviable is equal to or less than one hundred rupees.
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