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        Customs

        Retrospective exemption granted from payment of any customs duty...

        Retrospective duty exemption on rough diamond imports.

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                          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.
                                Retrospective exemption granted from payment of any customs duty on import of "Rough diamonds (industrial or non-industrial)" for the period 1.7.2017 to 1.2.2022. Notification amends previous notification allowing duty-free import of "Simply Sawn Diamonds" from 2.2.2022 subject to Kimberley Process Certification. Central Government satisfied with prevalent practice of non-levy of customs duty on such imports during specified period. Exercising powers u/s 28A of Customs Act, 1962, directs that no customs duty payable for imports during that period, notwithstanding any duty leviable under Customs Tariff Act, 1975 and notifications.
                                Note: It is a system-generated summary and is for quick reference only.
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