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Section 25 - Power to grant exemption from duty - Customs Act, 1962
Extract
..... cessary in the public interest so to do, it may, by special order in each case, exempt from the payment of duty, under circumstances of an exceptional nature to be stated in such order, any goods on which duty is leviable. (2A) The Central Government may, if it considers it necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under sub-section (1) or order issued under sub-section (2), insert an explanation in such notification or or .....
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Section 25 - Power to grant exemption from duty - Customs Act, 1962
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..... relation to a rate of duty of customs, means the basis, namely, valuation, weight, number, length, area, volume or other measure with reference to which the duty is leviable. 2[(4) Every notification issued under sub-section (1) or sub-section (2A) shall, unless otherwise provided, come into force on the date of its issue by the Central Government for publication in the Official Gazette.] 4[(4A) Where any exemption is granted subject to any condition under sub-section (1), such exemption shall, .....
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Section 25 - Power to grant exemption from duty - Customs Act, 1962
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..... empted from the whole of the duties of customs leviable on such mineral oils and accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, no suit or other proceedings in respect of such mineral oils shall be maintained or continued in any court, tribunal or other authority. (8) Notwithstanding the exemption provided under sub-section (7), no refund of duties of customs paid in respect of the mineral oils specified therein shall b .....
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Section 25 - Power to grant exemption from duty - Customs Act, 1962
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