Exemption of deposits under section 51A(4) for specified imports/exports and baggage granted temporarily, excluding electronic payment deposits. Exemption is granted from all provisions of section 51A of the Customs Act, 1962 for deposits relating to goods at customs stations without automated systems, goods through International Courier Terminals, accompanied baggage, and deposits other than those used for electronic payment of customs duty, integrated tax, GST Compensation Cess, interest, penalty or fees; the exemption is effective from 1 April 2023 until the notification's substituted terminal date.
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Provisions expressly mentioned in the judgment/order text.
Exemption of deposits under section 51A(4) for specified imports/exports and baggage granted temporarily, excluding electronic payment deposits.
Exemption is granted from all provisions of section 51A of the Customs Act, 1962 for deposits relating to goods at customs stations without automated systems, goods through International Courier Terminals, accompanied baggage, and deposits other than those used for electronic payment of customs duty, integrated tax, GST Compensation Cess, interest, penalty or fees; the exemption is effective from 1 April 2023 until the notification's substituted terminal date.
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