Retrospective effect to notification issued under sub-section (1) of section 25 of Customs Act, read with sub-section (12) of section 3 of Customs Tariff Act.

Retrospective effect to notification issued under sub-section (1) of section 25 of Customs Act, read with sub-section (12) of section 3 of Customs Tariff Act. https://www.taxtmi.com/acts?id=43648 Clause 104 deems notification G.S.R. 394 (E) dated 12 July 2024, issued under the statutory powers conferred by the Customs Act and the Customs Tariff Act, to have been effective from 1 July 2017 and, thereby, retrospectively validates the exemption from compensation cess on imports into Special Economic Zones by SEZ units or SEZ developers for authorised operations. en-us Tue, 23 Jul 2024 16:04:09 +0530 Tue, 23 Jul 2024 16:04:09 +0530 TaxTMI RSS Generator Retrospective effect to notification issued under sub-section (1) of section 25 of Customs Act, read with sub-section (12) of section 3 of Customs Tariff Act. https://www.taxtmi.com/acts?id=43648 Clause 104 deems notification G.S.R. 394 (E) dated 12 July 2024, issued under the statutory powers conferred by the Customs Act and the Customs Tariff Act, to have been effective from 1 July 2017 and, thereby, retrospectively validates the exemption from compensation cess on imports into Special Economic Zones by SEZ units or SEZ developers for authorised operations. Act-Rules Bills Tue, 23 Jul 2024 16:04:09 +0530 https://www.taxtmi.com/acts?id=43648