Withdrawal of Additional Customs Duty exempts imported liquor from the additional levy under the applicable customs tariff notification. The Central Government, invoking powers under the Customs Act and the Customs Tariff Act and satisfied of public interest, exempts all goods from the whole of the additional duty leviable under the earlier tariff notification on imported liquor and expressly supersedes the prior departmental notification addressing that duty.
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Provisions expressly mentioned in the judgment/order text.
Withdrawal of Additional Customs Duty exempts imported liquor from the additional levy under the applicable customs tariff notification.
The Central Government, invoking powers under the Customs Act and the Customs Tariff Act and satisfied of public interest, exempts all goods from the whole of the additional duty leviable under the earlier tariff notification on imported liquor and expressly supersedes the prior departmental notification addressing that duty.
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