Extension of customs law provisions to central excise clarifies cross references and treats customs references as excise law equivalents. The notification amends the original enumeration of customs provisions applied to central excise by substituting the opening list to include section 150, and inserts a new paragraph providing that in clause (e) of sub section (2) of section 150 any reference to 'any other law relating to customs' shall be deemed a reference to 'any other law relating to Central duties of excise.'
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.
Extension of customs law provisions to central excise clarifies cross references and treats customs references as excise law equivalents.
The notification amends the original enumeration of customs provisions applied to central excise by substituting the opening list to include section 150, and inserts a new paragraph providing that in clause (e) of sub section (2) of section 150 any reference to "any other law relating to customs" shall be deemed a reference to "any other law relating to Central duties of excise."
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