Timing of statutory provision clarified: applicability before or after customs clearance orders, with Section 30 inserted. The notification amends the table in Notification No. 40/2012-Customs (N.T.) by deleting an entry at Sl. No. 2 (column 3), substituting the entry at Sl. No. 3 (column 3) to specify that the named provision applies after grant of an order for clearance, and inserting two entries at Sl. No. 5 (column 3) to add a reference to Section 30 and to specify that the same named provision applies before grant of an order for clearance.
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.
Timing of statutory provision clarified: applicability before or after customs clearance orders, with Section 30 inserted.
The notification amends the table in Notification No. 40/2012-Customs (N.T.) by deleting an entry at Sl. No. 2 (column 3), substituting the entry at Sl. No. 3 (column 3) to specify that the named provision applies after grant of an order for clearance, and inserting two entries at Sl. No. 5 (column 3) to add a reference to Section 30 and to specify that the same named provision applies before grant of an order for clearance.
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