Customs auxiliary duty amendment inserts a new schedule entry via statutory powers, updating exemption notification references. The Central Government, invoking Section 25(1) of the Customs Act read with Section 77(4) of the Finance Act and citing public interest, amends a miscellaneous exemption notification by inserting an additional serial number in its Schedule that cross-references another notification, thereby updating the exemption schedule governing customs tariff and auxiliary duty treatment.
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Provisions expressly mentioned in the judgment/order text.
Customs auxiliary duty amendment inserts a new schedule entry via statutory powers, updating exemption notification references.
The Central Government, invoking Section 25(1) of the Customs Act read with Section 77(4) of the Finance Act and citing public interest, amends a miscellaneous exemption notification by inserting an additional serial number in its Schedule that cross-references another notification, thereby updating the exemption schedule governing customs tariff and auxiliary duty treatment.
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