SC: Confirmation of an Auction Sale Does Not Bar Judicial Scrutiny of Reserve Price Valuation  ||  Supreme Court Sets Aside Conviction of Four Men in a 1998 Gang Rape Case  ||  Supreme Court: Privy Purse Privileges of Princely Rulers are Not Enforceable Legal Rights  ||  Delhi HC: Repeated Court Summons May Distress and Re-Traumatize Child Sexual Assault Victims  ||  Jammu and Kashmir High Court: Labeling Someone as a Terrorist Associate Amounts to Defamation  ||  Delhi HC: Setting Aside or Altering a Judge’s Order by a Higher Court Doesn’t Affect Their Integrity  ||  Delhi High Court: Accused Cannot be Faulted For Smart Replies; Interrogator Must be Sharper  ||  Supreme Court: Belated Jurisdictional Challenge Impermissible After Participation in Arbitration  ||  Supreme Court: Failure to Prove Specific Overt Acts of Each Unlawful Assembly Member Not Fatal  ||  Supreme Court: Parental Salary Alone Cannot Determine OBC Creamy Layer Status    

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