Amendment to customs exemption notification links exemption eligibility to the import and export policy under the Customs Act. Amendment inserts a cross reference in condition (4) of Notification No. 262/85 Cus making conformity with the Import and Export Policy for the relevant policy year, as notified and amended from time to time, an express condition for relying on the customs exemption specified in the notification.
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Provisions expressly mentioned in the judgment/order text.
Amendment to customs exemption notification links exemption eligibility to the import and export policy under the Customs Act.
Amendment inserts a cross reference in condition (4) of Notification No. 262/85 Cus making conformity with the Import and Export Policy for the relevant policy year, as notified and amended from time to time, an express condition for relying on the customs exemption specified in the notification.
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