Notification No. 12/89-Cus. (N.T.), dated 20th February, 1989

Whereas auxiliary duty of Customs on wood in the rough falling within Chapter 44 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) was leviable under the Customs Act, 1962 (52 of 1962), read with section 49 of the Finance Act, 1986 (23 of 1986), during the period commencing on the 1st day of March, 1986 and ending with the 14th April, 1986, [the said section 49 having the force of law during the aforesaid period by virtue of the declaration made in the corresponding Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931)];

AND WHEREAS, the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty (including non-levy thereof) under the said Customs Act read with section 49 of the said Finance Act, auxiliary duty of customs on such wood in the rough was not being levied during the period aforesaid;

NOW, THEREFORE, in exercise of the powers conferred by section 28A of the said Customs Act, the Central Government hereby directs that the whole of the auxiliary duty of customs payable on such wood in the rough, but for the said practice, shall not be required to be paid in respect of such wood in the rough on which the said auxiliary duty of customs was not levied during the period aforesaid, in accordance with the said practice.