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        Customs

        The Central Government has rescinded Notification No....

        Govt rescinds customs duty exemption on crude oil & ATF 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.
                                The Central Government has rescinded Notification No. 32/2022-Customs dated 30th June 2022, which exempted imports of Petroleum Crude and Aviation Turbine Fuel (ATF) from the additional duty of Customs equivalent to the Special Additional Excise Duty leviable u/s 147 of the Finance Act, 2002. This rescission, through Notification No. 48/2024-Customs, has immediate effect, except for actions taken or omitted before the rescission. The powers exercised are u/s 25(1) of the Customs Act, 1962, read with Section 21 of the General Clauses Act, 1897, and Section 147 of the Finance Act, 2002.
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