The principal notification No.39/96-Customs dated the 23rd July, 1996 was published in the Gazette of India, Extraordinary, vide G.S.R. 291 (E), dated the 23rd July, 1996 and was last amended by notification No.41/2004-Customs, dated the 27th February, 2004.
The principal notification No. 54/2001-CUSTOMS (N.T.), dated the 19th October , 2001 was published in the Gazette of India, Extraordinary Part II, Section 3, sub-section (i), dated the 19th October, 2001 vide G.S.R. No. 786 (E), dated the 19th October,2001.
It is also clarified that dependent minor children of the natural persons mentioned in sub-clauses (i) to (vii) of regulation 4(1)(b) of the captioned Regulations need not obtain unique identification numbers or make applications in respect of the same.
Time barred Excise duty Refund claim paid Protest buyer manufacturer
The attention of all concerned is invited to the decision of the Hon’ble Supreme Court in the case of M/s Super Cassette Industries vs Commissioner Customs (reported in 2003(58) RLT F9), M/s Motilal Dulichand vs Commissioner Customs, New Delhi (reported in 2003(157) ELT A 265) and M/s HCL Perot Systems Ltd vs Commissioner Customs, New Delhi ( decision dated 6.10.2003 in CA D.No.13751/2003).
Notification No. 104-Income Tax In pursuance of sub-clause (ii) of clause (a) of sub-section (1) of Section 138 of the Income Tax Act, 1961 (43 of 1961), the Central Government hereby specifies Home Secretary-cum-Chief Vigilance Officer and Superintendent of Police or Senior Superintendent of Police-cum-Incharge Vigilance Cell, Chandigarh Administration