Supreme Court Upholds Acquittal, Holds Investigating Officer Cannot Create Evidence  ||  Supreme Court: NDPS Prosecution Cannot Be Quashed Solely Over Co-Accused’s Disclosure  ||  SC: Tax Classification Depends on Goods' Form at Sale, not their End Use  ||  Delhi High Court: No Material Showing Delhi Police Compromised the 2020 Riots Probe  ||  Madras HC Suggests Mandatory Attachment of Properties Suspected to Be Proceeds of Corruption  ||  P&H High Court: Demolition After Lawyer Flagged Corruption Appears Aimed at Silencing Him  ||  Calcutta High Court: Contempt Proceedings Cannot Be Used to Challenge Orders or Attack Judges  ||  Orissa High Court: Marriage Need Not Be Preserved When the Relationship Has Substantially Eroded  ||  SC: CIRP Can Continue Despite Fraudulent Insolvency Plea That Triggered It  ||  Delhi HC: Senior Citizen May Seek Eviction of Daughter-in-Law for Ill-Treatment    

Central Board of Indirect Taxes and Customs exempts the specific deposits- (Ministry of Finance ) (30 Mar 2023)

MANU/CUSN/0019/2023

Excise

In exercise of the powers conferred by sub-section (4) of section 51A of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs on being satisfied that it is necessary and expedient so to do, hereby exempts the deposits,-

I. with respect to goods imported or exported in customs stations where customs automated system is not in place;

II. with respect to goods imported or exported in International Courier Terminals;

III. with respect to accompanied baggage;

IV. other than those used for making electronic payment of, -

a. any duty of customs, including cesses and surcharges levied as duties of customs;

b. integrated tax;

c. Goods and Service Tax Compensation Cess;

d. interest, penalty, fees or any other amount payable under the Act, or Customs Tariff Act, 1975 (51 of 1975), from all of the provisions of section 51A of the said Act.

2. This notification shall come into effect from the 1st April, 2023 and shall be effective till the 30th April, 2023.

Tags : DEPOSITS   EXEMPTION   EXPORT  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved