Concessional import duty rules: administrative functions move from Central Excise to Customs while jurisdictional transfer is formalised. The Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 supersede the 2016 Rules in view of GST; administrative tasks previously discharged by Central Excise officers are to be carried out by Customs officers, but until formal reallocation of Commissionerate jurisdictions by the Board, existing Central Excise Commissionerate officers will continue to perform those functions and stakeholders should report implementation difficulties to the Commissioner.
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.
Concessional import duty rules: administrative functions move from Central Excise to Customs while jurisdictional transfer is formalised.
The Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 supersede the 2016 Rules in view of GST; administrative tasks previously discharged by Central Excise officers are to be carried out by Customs officers, but until formal reallocation of Commissionerate jurisdictions by the Board, existing Central Excise Commissionerate officers will continue to perform those functions and stakeholders should report implementation difficulties to the Commissioner.
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