Customs duty exemptions under public-interest notifications and special orders, with conditions, clarification powers, and statutory time limits. The Central Government may grant customs duty exemptions in the public interest by notification or special order, including conditional exemptions and clarificatory explanations with retrospective effect. Exemptions may be structured through a different rate form or method, subject to the statutory duty ceiling, and notifications ordinarily take effect on the date of issue. Conditional exemptions generally expire on 31 March after two years, subject to specified exclusions; no duty is collected where the leviable amount is one hundred rupees or less. Certain mineral oils imported before 7 February 2002 are deemed always exempted, without refund of duty paid.
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 duty exemptions under public-interest notifications and special orders, with conditions, clarification powers, and statutory time limits.
The Central Government may grant customs duty exemptions in the public interest by notification or special order, including conditional exemptions and clarificatory explanations with retrospective effect. Exemptions may be structured through a different rate form or method, subject to the statutory duty ceiling, and notifications ordinarily take effect on the date of issue. Conditional exemptions generally expire on 31 March after two years, subject to specified exclusions; no duty is collected where the leviable amount is one hundred rupees or less. Certain mineral oils imported before 7 February 2002 are deemed always exempted, without refund of duty paid.
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