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of <h1>India Grants Retrospective Customs Duty Exemption on Rough Diamonds Imported from 2017 to 2022 under Notification 70/2024.</h1> The Government of India has issued Notification No. 70/2024-Customs (N.T), granting a retrospective exemption from customs duty on the import of rough diamonds, both industrial and non-industrial, for the period from July 1, 2017, to February 1, 2022. This exemption is in response to a prevalent practice of non-levy of customs duty on these imports under the Customs Tariff Act, 1975, as per the amended Notification No. 50/2017-Customs. The exemption applies to imports that occurred during the specified period and aligns with the conditions outlined in the relevant notifications.
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