Seeks to rescind Notification No. 32/2022-Customs dated 30th June, 2022.- It was exempting imports of Petroleum Crude and ATF from whole of the additional duty of Customs as is equivalent to the Special Additional Excise Duty leviable thereon under section 147 of the Finance Act, 2002 - 48/2024 - Customs -Tariff

MINISTRY OF FINANCE (Department of Revenue)) NOTIFICATION NO. 48 /2024-CUSTOMS New Delhi, the 3rd December, 2024 G.S.R. 744(E). In exercise of the powers conferred by sub-section (1) of section 25 of Customs Act, 1962 (52 of 1962) read with Section 21 of General Clauses Act, 1897 (10 of 1897) and Section 147 of Finance Act, 2002 ( 20 of 2002) , the Central Government, being satisfied that it is necessary in the public interest so to do, hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 32/2022-Customs, dated 30th June, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 500(E), dated 30th June, 2022 , except as respects things done or omitted to be done before such rescission. 2. This notification shall come into force with immediate effect. [F. No. 354/15/2022-TRU] AMREETA TITUS, Dy. Secy.