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        Customs

        Providing specific end date to exemption notifications - Seeks to amend 32 notifications in order to provide a specific end date for these notifications. - 12/2023 - Customs -Tariff

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        Sunset provision for customs exemptions set to terminate specified notifications, clarifying duration and effect from commencement. The notification amends thirty-two customs exemption notifications by inserting explicit sunset provisions so that most specified exemptions cease to have effect after 31st March, 2024, with one entry ceasing after 31st March, 2023; some amendments also omit Explanations or substitute provisos. The changes are made under section 25(1) of the Customs Act, 1962 and the notification commences on 2nd February, 2023.
                      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.

                            Sunset provision for customs exemptions set to terminate specified notifications, clarifying duration and effect from commencement.

                            The notification amends thirty-two customs exemption notifications by inserting explicit sunset provisions so that most specified exemptions cease to have effect after 31st March, 2024, with one entry ceasing after 31st March, 2023; some amendments also omit Explanations or substitute provisos. The changes are made under section 25(1) of the Customs Act, 1962 and the notification commences on 2nd February, 2023.


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