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    Wharfage for loading of salt
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    Wharfage designation approved for private salt loading jetty, subject to Customs Act compliance and prescribed territorial limits.
    Approval is granted for the wharfage at the private jetty of M/s. Junagadh Salt and Allied Chemical Works as the specified place for loading and shipment of salt only under section 8(a) of the Customs Act, 1962, subject to strict observance of the Customs Act provisions and government instructions, and confined to the prescribed territorial limits detailed in the Schedule.
    Customs (Appeals) Amendment Rules, 1982
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    Customs appeals procedure is amended through omission of specified rules in Chapter V, effective upon official publication.
    The Customs (Appeals) Amendment Rules, 1982 amend Chapter V of the Customs (Appeals) Rules, 1982 by omitting Rules 11 to 17. Made under the Customs Act, 1962, the amendment takes effect from publication in the Official Gazette.
    Conditional Exemption to specified goods on their import into India and export out of India for execution of a contract -
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    Conditional exemption for re imported goods: RBI approved contract and customs verification permit duty relief subject to conditions.
    Conditional exemption allows re imported goods not produced in India, exported for execution of an RBI approved contract, to be exempt from customs duty provided customs verifies identity, absence of prior drawback, RBI project approval, and unchanged ownership; exemption extent varies: duty equal to cost of alterations is chargeable after abroad repairs, otherwise full customs duty and integrated tax under the Customs Tariff Act, 1975 is exempted.
    The Custom Tariff (Second Amendment) Act, 1982
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    Imports may attract antidumping or countervailing duties based on margin or subsidy, subject to provisional estimates.
    The Act authorises the Central Government to impose duties or additional duties on imported articles to counteract foreign bounties, subsidies or sales at less than normal value, up to the amount of the bounty, subsidy or the margin of dumping. It permits provisional duties on provisional estimates with mandatory reduction and refund if final determinations are lower, prescribes methods for determining normal value and margin of dumping, empowers rule-making for identification, assessment and collection, and conditions certain levies on a prior investigation finding of material injury to Indian industry.
    Seeks to bring in force provisions of Section 50(2) of the Finance (No. 2) Act, 1980
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    Appellate Tribunal framework brought into force for customs, excise and gold control laws from 11 October 1982.
    The Central Government appointed 11 October 1982 as the commencement date for the amendments directed by section 50(1) of the Finance (No. 2) Act, 1980. The amendments were to provide for an Appellate Tribunal under the Customs Act, 1962, the Central Excises and Salt Act, 1944, and the Gold (Control) Act, 1968, and for connected matters.
    Customs, Central Excise and Gold (Control) Removal of Difficulties Order, 1982
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    Appeal limitation for pre-amendment customs, excise and gold control orders set at six months from communication.
    The Order fixes a six-month period for filing appeals against pre-appointed-day orders under the old appeal provisions of the Customs Act, the Central Excises and Salt Act, and the Gold (Control) Act. The period runs from communication of the order to the Collector or the party appealing, and applies without prejudice to the relevant saving provisions in each Act.
    Constitution of Appellate Tribunal
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    Appellate tribunal constitution establishes a statutory customs appellate body to hear customs and excise matters under law.
    The Central Government, invoking statutory authority under the customs law, constitutes the Customs, Excise and Gold (Control) Appellate Tribunal by notification, thereby creating a specialized appellate forum to hear appeals in customs, excise and related regulatory matters and fixing the tribunal's commencement.
    Police Officers in Mizoram entrusted with specified function s of Customs Officers within their jurisdiction
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    Police entrusted with customs functions expand enforcement powers in Mizoram within defined police station and outpost jurisdictions.
    Entrusts specified police officers in Mizoram with designated functions of an Officer of Customs under the Customs Act, 1962, within the territorial limits of their respective police stations or outposts. The notification differentiates powers by rank: Superintendents of Police receive a broader set of enforcement functions, including additional duties where no senior customs officer is posted, while Sub Inspectors and above below Superintendent receive core search, seizure and related powers.
    Exemption from duty to Freight incurred on transhipment of containerised cargo.
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    Exemption from customs duty on freight and handling for transhipment of containerised cargo from port to ICD.
    Goods imported in durable containers for transhipment to an Inland Container Depot are exempt to the extent of the duty equivalent to the freight for movement from the port of entry to the ICD and the handling charges incurred at the ICD, as an exemption from customs duty on freight and handling for containerised transhipment.
    Declaration of other “Preferential areas”
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    Preferential areas designation expands to Mauritius, Seychelles and Tonga under Customs Tariff Act, altering import treatment.
    The Central Government, by Notification No. 101/82 Customs, declares Mauritius, Seychelles and Tonga to be Preferential areas for the purposes of the Customs Tariff Act, 1975, invoking subsection (3) of Section 4 and superseding Notification No. 352/Customs dated 2nd August, 1976; the declaration classifies those specified countries as qualifying for preferential tariff treatment on imports.
    Effective rate of additional duty
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    Additional duty exemption for imports limits levy to no more than excise on like domestic non FTZ or EOU goods.
    The notification exempts imported goods covered by the First Schedule to the Customs Tariff Act from that portion of additional duty which is in excess of the excise duty leviable on like goods produced outside a free trade zone or a hundred percent export oriented undertaking, adopting the defined meanings of those terms from the Central Excise and Salt Act.

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      Declaration of other “Preferential areas” - 101/1982 - Customs -Tariff

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      Preferential areas designation expands to Mauritius, Seychelles and Tonga under Customs Tariff Act, altering import treatment.
      The Central Government, by Notification No. 101/82 Customs, declares Mauritius, Seychelles and Tonga to be Preferential areas for the purposes of the ... Summary

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