advantage of the Customs Notification No. 64/88 dated 1-3-88 which granted the benefit of the Customs Duty exemption in respect of those ... grant of exemption, unless the petitioners establish that they fulfilled such conditions, they are not entitled for the exemption of Customs Duty. Hence
Customs Tariff Act
and are subject to 5% basic customs duty and additional duty
of customs leviable under section 3 of the Customs Tariff ... customs duty and is no different from levy of
customs or additional duties of customs payable under section
3 of the Customs Tariff
2015-Customs (MEIS) and Notification No.25/2015-Customs (SEIS),
both dated 08.04.2015, issued under Section 25 of the Customs Act, 1962,
Customs Duty ... grant exemption from the whole of the Customs duty and additional duties of
customs leviable under the Customs Tariff Act , subject to condition attached
thereto
Notification 24/2015-Customs and
Notification 25/2015-Customs dated 08.04.2015 states that the
exemption mentioned in clause (1) are subject to the conditions laid ... exemption. The choice of
the words "but for this exemption" essentially denotes that where
without the operation of the exemption notification, Customs Duty
Writ of Mandamus, directing the
2nd respondent to issue the Customs Duty Exemption Certificate in respect
of the pending applications viz.
i)Application bearing ... Writ of Mandamus, directing the 2nd
Respondent to re-issue the Customs Duty Exemption certificates granted to
the Petitioner under communications Z.37034
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
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
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
