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In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue).
The principal notification was published in the Gazette of India vide notification No. 63/94-Cus. (NT), dated the 21st November, 1994 (S.O. 830(E), dated the 21st November, 1994) and last amended by notification No. 69/2004-Cus. (NT), dated the 21st May 2004.
To say that in partial modification of Circular No. 661/52/2002-CX dated 11th September 2002, read with amending Circular No. 69/18/2003-ST dated 15.12.2003, Board has decided that all matters relating to Supreme Court, whether Customs, Central Excise or Service Tax.