Special additional duty non-recovery directed for certain imports where prevailing practice exempted levy, clarifying retrospective application. The notification declares that, owing to prior exemption notifications and an established practice, the special additional duty under the Customs Act and section 3A of the Customs Tariff Act need not be recovered on imports falling within specified exemption categories where no additional duty was payable, for imports effected during the identified period.
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.
Special additional duty non-recovery directed for certain imports where prevailing practice exempted levy, clarifying retrospective application.
The notification declares that, owing to prior exemption notifications and an established practice, the special additional duty under the Customs Act and section 3A of the Customs Tariff Act need not be recovered on imports falling within specified exemption categories where no additional duty was payable, for imports effected during the identified period.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
