Additional duty exemption for petroleum crude prevents recovery where such duty was not levied during the specified period. The Central Government directed, under powers conferred by the Customs Act, that the additional duty otherwise payable on petroleum crude imports shall not be required to be paid in respect of goods on which that additional duty was not levied during the specified import period, thereby formalising exemption from retroactive recovery in accordance with the prevailing administrative practice.
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.
Additional duty exemption for petroleum crude prevents recovery where such duty was not levied during the specified period.
The Central Government directed, under powers conferred by the Customs Act, that the additional duty otherwise payable on petroleum crude imports shall not be required to be paid in respect of goods on which that additional duty was not levied during the specified import period, thereby formalising exemption from retroactive recovery in accordance with the prevailing administrative practice.
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