515A, 516 of Notification No. 50/2017-
Customs, and replied negatively for availing any other customs duty
exemption, the Assistant Commissioner of Customs of Appraising ... above basis, learned Commissioner of Customs
(Appeals) had concluded that that benefit of customs duty exemption in the
exemption entry
515A, 516 of Notification No. 50/2017-
Customs, and replied negatively for availing any other customs duty
exemption, the Assistant Commissioner of Customs of Appraising ... above basis, learned Commissioner of Customs
(Appeals) had concluded that that benefit of customs duty exemption in the
exemption entry
Customs Act, 1962 and the
Customs Tariff Act, 1962 the Executive Government is given
wide power by section 25 of the Customs ... follows:
"Customs duty on newsprint:
Originally, import of newsprint did not attract
any customs duty. The Government of India abolished the
-. customs duty
customs leviable under first schedule of Customs Act, 1975 and also from additional customs duty leviable under section 3 of the said Customs Tariff ... bidding is subject to the goods being exempt from customs duty and the customs duty exemption is subject to certain conditions, the conditions applicable
binding on the Customs authorities. The Customs authorities have accordingly passed an order disallowing the benefit of duty-free exemption. The mandatory provisions ... exemption of customs duty is governed under the Customs Act . Exemptions are available only if all the conditions of the Exemption notifications are complied with
from the customs duty. It says duties of customs shall be levied at such rates as may be specified under the customs tariff ... under the Customs Act action to be taken provided there is violation of the Customs Act, 1962 . The liability under the Customs
cleared on 12.11.1992 without payment of duty on the strength of customs duty exemption certificate issued by the Directorate General of Health Services under Notification ... letter dated 12.12.1997 by Directorate General of Health Services canceling the customs exemption certificate which should have been done by them if this letter
exemption from any duty of customs, under the
Customs Act, 1962 (52 of 1962) or the Customs
Tariff ... concessions
in payment of duty of custom duty under the Customs Act, 1962 or
the Customs Tariff Act, 1975 on goods imported into SEZ area
Customs Act, 1962 (hereinafter referred to as "the Customs Act ") entitles the petitioners to claim exemption from customs duty on the value ... down in the three provisos of the exemption notification. The exemption is only to that extent. The exemption notification does not permit the value
Customs Act under the reasonable belief that the goods were liable for confiscation under Section 111 of the Customs Act.
2. The Commissioner of Customs ... question against bond and bank guarantee on the condition that Customs duty exemption certificate would be produced. Subsequently, CDEC No. Z 37022
