Extension of exemption notification effective date to 1st April 2022, amending proviso under section 25. An amendment substitutes the opening paragraph's proviso in the principal customs exemption notification by replacing the previously specified effective date with a date one year later, effected under the Central Government's powers in sub-section (1) of section 25 of the Customs Act, 1962, thereby deferring the cutoff date for the existing exemption regime without changing substantive eligibility or conditions.
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Provisions expressly mentioned in the judgment/order text.
Extension of exemption notification effective date to 1st April 2022, amending proviso under section 25.
An amendment substitutes the opening paragraph's proviso in the principal customs exemption notification by replacing the previously specified effective date with a date one year later, effected under the Central Government's powers in sub-section (1) of section 25 of the Customs Act, 1962, thereby deferring the cutoff date for the existing exemption regime without changing substantive eligibility or conditions.
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