Inclusion of Pass Book Holder expands transfer and condition references under customs exemption notification to cover additional beneficiaries. The notification amends a customs exemption by substituting references so that where the text previously referred to 'Advance Licence Holder' it now reads 'Advance Licence Holder or Pass Book Holder', including the opening portion that governs transfers and conditions (e) and (g), thereby extending the notification's operative beneficiary category under section 25(1) of the Customs Act.
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Provisions expressly mentioned in the judgment/order text.
Inclusion of Pass Book Holder expands transfer and condition references under customs exemption notification to cover additional beneficiaries.
The notification amends a customs exemption by substituting references so that where the text previously referred to "Advance Licence Holder" it now reads "Advance Licence Holder or Pass Book Holder", including the opening portion that governs transfers and conditions (e) and (g), thereby extending the notification's operative beneficiary category under section 25(1) of the Customs Act.
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