Customs exemptions expanded to add ports and clarify deemed non availment and entitlement to drawback or CENVAT credit. The notification amends multiple customs exemption notifications by substituting and expanding designated ports (including Lucknow (Amausi), Kundli, Bhadohi, Raipur, Nepalganj Road, Dawki, Agartala, Sutarkhandi and Amritsar Rail Cargo and Tuticorin) for loading/unloading under export promotion schemes. It inserts conditions that if an importer does not claim exemption from the additional duty under section 3, they are deemed not to have availed the exemption for calculation of that duty, and that the importer may claim drawback or CENVAT credit of the additional duty against the amount debited in the certificate.
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Customs exemptions expanded to add ports and clarify deemed non availment and entitlement to drawback or CENVAT credit.
The notification amends multiple customs exemption notifications by substituting and expanding designated ports (including Lucknow (Amausi), Kundli, Bhadohi, Raipur, Nepalganj Road, Dawki, Agartala, Sutarkhandi and Amritsar Rail Cargo and Tuticorin) for loading/unloading under export promotion schemes. It inserts conditions that if an importer does not claim exemption from the additional duty under section 3, they are deemed not to have availed the exemption for calculation of that duty, and that the importer may claim drawback or CENVAT credit of the additional duty against the amount debited in the certificate.
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