Customs Act amendments remove specified provisos and sub paragraphs, narrowing prior exemption notifications. Section 25(1) authorises the Central Government to amend exemption notifications. The notification omits a phrase in 104/2009-Customs that cross referenced certain sub paragraphs and a proviso of two April 2015 exemption notifications. Independently, the April 2015 notifications are amended by deleting one sub paragraph in one notification and deleting the proviso to a sub paragraph in the other, thereby narrowing the conditional scope of those exemptions.
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.
Customs Act amendments remove specified provisos and sub paragraphs, narrowing prior exemption notifications.
Section 25(1) authorises the Central Government to amend exemption notifications. The notification omits a phrase in 104/2009-Customs that cross referenced certain sub paragraphs and a proviso of two April 2015 exemption notifications. Independently, the April 2015 notifications are amended by deleting one sub paragraph in one notification and deleting the proviso to a sub paragraph in the other, thereby narrowing the conditional scope of those exemptions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.