Retrospective Exemption from any amount is payable under customs duty on the import of “Rough diamonds (industrial or non-industrial)” for the specified period from 1.7.2017 to 1.2.2022

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....24 G.S.R. 663(E).--Whereas, the notification no. 50/2017-Customs, dated the 30th June, 2017 of the Government of India, Ministry of Finance, Department of Revenue (hereinafter referred to as the said notification) allowed duty free import of goods of the description "Rough diamonds (industrial or non-industrial)" falling within Chapter 71 as specified against serial number (S.No.) 345 of the said....

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....y prevalent regarding non-levy of duty of customs leviable under the First Schedule of the Customs Tariff Act, 1975 (51 of 1975), read with the notification no. 50/2017-Customs, dated the 30th June, 2017, as amended, on the said goods imported into India during the period from 1st July, 2017 to 1st February, 2022; Now, therefore, in exercise of the powers conferred by section 28A of the Customs A....