Rescission of customs auxiliary duty notifications removes redundant prior exemptions under statutory delegated powers. The Central Government, invoking section 25(1) of the Customs Act, 1962 read with section 35(4) of the Finance Act, 1989, rescinds a consecutive series of notifications issued on 12th May, 1989 relating to auxiliary duty of customs as redundant, thereby removing those prior instruments from operative effect under the customs tariff and miscellaneous exemption notifications regime.
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.
Rescission of customs auxiliary duty notifications removes redundant prior exemptions under statutory delegated powers.
The Central Government, invoking section 25(1) of the Customs Act, 1962 read with section 35(4) of the Finance Act, 1989, rescinds a consecutive series of notifications issued on 12th May, 1989 relating to auxiliary duty of customs as redundant, thereby removing those prior instruments from operative effect under the customs tariff and miscellaneous exemption notifications regime.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
