Implementation of Notification No. 28/2021-Customs dated 24th April, 2021

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..... All Principal Chief Commissioner/Chief Commissioner of Customs/Customs (Preventive). All Principal Chief Commissioner/Chief Commissioner of Customs Central Tax All Principal Commissioner/ Commissioner of Customs/Customs (Preventive). All Principal Commissioner/Commissioner of Customs Central Tax All Principal Director Generals/Director Generals under CBIC Madam/Sir, Subje .....

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..... d. 4. In this context, it is stated that owing to the peculiar circumstance of the COVID-19 wave, parts of medical oxygen related equipment were imported on emergency requirement and at times are said to have been assembled at the premises of hospital or other establishments. Considering the medical national emergency faced by the nation, these very exceptional circumstances may have led to the .....

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