Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
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.
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.
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