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        Customs

        The Central Government amended multiple customs notifications...

        Government Amends Customs Notifications Setting 5% Import Duty on Lentils Under Section 25 of Customs Act

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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 amended multiple customs notifications pursuant to powers under s.25 of the Customs Act, 1962, read with s.124 of Finance Act, 2021 and s.110 of Finance Act, 2018. The amendments modify the import duty structure for Lentils (Mosur) under tariff heading 0713 40 00. Specifically, Notification 50/2017-Customs and 11/2021-Customs were amended to set a 5% customs duty rate for lentils, while Notification 11/2018-Customs was amended to include Lentils (Mosur) as entry 5A. Additionally, entry 4 in Notification 49/2021-Customs pertaining to lentils was omitted. These amendments take effect from March 8, 2025.
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