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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.

        <h1>India Amends Customs Notification for Research Equipment, Allows Duty Refunds Within One Year for Registered Institutions</h1> The Government of India has amended notification No. 51/96-Customs to provide exemptions for research equipment imported by certain institutions. The amendment specifies that importers not registered with the Department of Scientific and Industrial Research must pay applicable customs duties at the time of import. However, they can claim a refund of these duties within one year of payment if they obtain registration and comply with specified conditions. This refund claim must be filed with the Assistant or Deputy Commissioner of Customs at the relevant port of import, with a possible extension of up to one additional year granted by the Commissioner of Customs.

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