Customs procedural requirement: Section 149 to apply before granting clearance or removal orders under the Customs Act. Amendment to Notification No.50/2020 adds a pre-clearance requirement that Section 149 must be satisfied before granting orders for clearance or permitting removal of goods, as an explicit procedural condition to be applied by the Common Adjudicating Authority or Proper Officer; the amendment takes effect on publication in the Official Gazette.
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 procedural requirement: Section 149 to apply before granting clearance or removal orders under the Customs Act.
Amendment to Notification No.50/2020 adds a pre-clearance requirement that Section 149 must be satisfied before granting orders for clearance or permitting removal of goods, as an explicit procedural condition to be applied by the Common Adjudicating Authority or Proper Officer; the amendment takes effect on publication in the Official Gazette.
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