Retrospective effect of notification issued under sub-section (1) of section 25 of Customs Act and sub-section (12) of section 3 of Customs Tariff Act.

Retrospective effect of notification issued under sub-section (1) of section 25 of Customs Act and sub-section (12) of section 3 of Customs Tariff Act. https://www.taxtmi.com/acts?id=36860 A deeming provision gives retrospective effect to notification G.S.R. 1270(E) amending the temporary importation regime for private road vehicles, treating that amendment as having operated from an earlier date and thereby exempting such temporary imports from the integrated tax leviable under the customs tariff provision. en-us Fri, 05 Jul 2019 18:16:41 +0530 Fri, 05 Jul 2019 18:16:41 +0530 TaxTMI RSS Generator Retrospective effect of notification issued under sub-section (1) of section 25 of Customs Act and sub-section (12) of section 3 of Customs Tariff Act. https://www.taxtmi.com/acts?id=36860 A deeming provision gives retrospective effect to notification G.S.R. 1270(E) amending the temporary importation regime for private road vehicles, treating that amendment as having operated from an earlier date and thereby exempting such temporary imports from the integrated tax leviable under the customs tariff provision. Act-Rules Bill Fri, 05 Jul 2019 18:16:41 +0530 https://www.taxtmi.com/acts?id=36860