Customs amendment updates prior exemption schedules by inserting and removing specified notification entries under delegated powers. The Central Government, invoking powers under the Customs Act and the Finance Bill given provisional force, directs specific amendments to the Schedules of earlier customs exemption notifications: insertion of a new serial entry referencing a newly issued notification and omission of an existing serial entry, thereby adjusting the exemptions listed in those schedules as a procedural exercise of delegated legislative power in the public interest.
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Provisions expressly mentioned in the judgment/order text.
Customs amendment updates prior exemption schedules by inserting and removing specified notification entries under delegated powers.
The Central Government, invoking powers under the Customs Act and the Finance Bill given provisional force, directs specific amendments to the Schedules of earlier customs exemption notifications: insertion of a new serial entry referencing a newly issued notification and omission of an existing serial entry, thereby adjusting the exemptions listed in those schedules as a procedural exercise of delegated legislative power in the public interest.
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