Customs exemption effective date revised to postpone applicability for specified defence and related imports under notification. The Central Government, under sub-section (1) of section 25 of the Customs Act, 1962, substitutes in Notification No.39/96-Customs the phrase 'on or after the 1st day of January, 2012' with 'on or after the 5th day of April, 2014' in the Explanation to column (3) against S.No.31 of the TABLE, thereby altering the applicability date of that exemption entry.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption effective date revised to postpone applicability for specified defence and related imports under notification.
The Central Government, under sub-section (1) of section 25 of the Customs Act, 1962, substitutes in Notification No.39/96-Customs the phrase "on or after the 1st day of January, 2012" with "on or after the 5th day of April, 2014" in the Explanation to column (3) against S.No.31 of the TABLE, thereby altering the applicability date of that exemption entry.
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