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of <h1>New Customs Act Amendment Imposes Stricter Conditions for Importers of Dumper Parts to Ensure Proper Use and Accountability.</h1> The Central Government, under the Customs Act, 1962, has amended a previous notification to impose new conditions for importers of dumper component parts. Importers must now provide an undertaking ensuring that the parts will be used for specified purposes, maintain an account of the parts received and used, and produce certified evidence of receipt within three months. Failure to comply with these conditions will result in the importer being liable to pay the difference in duty that would have been applicable without the exemption. This amendment aims to ensure proper use and accountability of imported dumper components.
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