Import-export policy compliance required for customs exemption; amendment binds notification conditions to trade policy amendments. The Central Government amends Notification No. 263/85 by inserting in condition (4) an express requirement that, in addition to existing conditions, claimants must comply with the Import and Export Policy for the specified policy period as notified by public notice and as amended from time to time, thereby making policy compliance an explicit precondition for the customs exemption.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Import-export policy compliance required for customs exemption; amendment binds notification conditions to trade policy amendments.
The Central Government amends Notification No. 263/85 by inserting in condition (4) an express requirement that, in addition to existing conditions, claimants must comply with the Import and Export Policy for the specified policy period as notified by public notice and as amended from time to time, thereby making policy compliance an explicit precondition for the customs exemption.
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