Customs exemption expanded to include courier service, extending notification scope under statutory amendment in public interest. Amendment adds the words 'or by courier service' after 'Aircraft' in Notification No. 33/86 Customs, thereby extending the notification's operative language to include movements effected by courier service; made under statutory authority and stated to be in the public interest.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption expanded to include courier service, extending notification scope under statutory amendment in public interest.
Amendment adds the words "or by courier service" after "Aircraft" in Notification No. 33/86 Customs, thereby extending the notification's operative language to include movements effected by courier service; made under statutory authority and stated to be in the public interest.
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