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        Customs

        Exemption to gold, silver and platinum imported under specified schemes - Amendment to fourth and fifth provio - Notification No. 57/2000-Customs,dated the 8th May, 2000 amended. - 48/2022 - Customs -Tariff

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        Customs exemption procedures updated: importers and recipients must follow concessional import rules and current trade policy references. The notification amends the exemption for import of specified precious metals by inserting a proviso requiring importers and exporters receiving supply for the intended purpose to follow the procedure in the Customs (Import of Goods at Concessional Rate of Duty) Rules, as amended, and by substituting older policy circular references with updated policy circulars and corresponding provisions of the Foreign Trade Policy and Handbook of Procedures, thereby aligning exemption compliance with current foreign trade procedures.

        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>Customs exemption procedures updated: importers and recipients must follow concessional import rules and current trade policy references.</h1> The notification amends the exemption for import of specified precious metals by inserting a proviso requiring importers and exporters receiving supply for the intended purpose to follow the procedure in the Customs (Import of Goods at Concessional Rate of Duty) Rules, as amended, and by substituting older policy circular references with updated policy circulars and corresponding provisions of the Foreign Trade Policy and Handbook of Procedures, thereby aligning exemption compliance with current foreign trade procedures.

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