## Policy Analysis Report: Corrigenda to Customs Notifications (April 4, 2022)
**1. Executive Summary:**
This report analyzes a series of corrigenda issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (CBIC) on April 4, 2022. These corrigenda address errors in previous Customs Notifications (N.T.) numbered 21, 24, 25, 26, 27, 28 & 29 of 2022, all dated March 31, 2022. The core purpose of these amendments is to rectify typographical and clerical errors within the original notifications, ensuring accurate implementation and enforcement of customs regulations. Key findings include corrections to officer designations, port names, numbering inconsistencies, and minor textual errors.
**2. Introduction:**
This report provides an informative overview and analysis of corrigenda S.O. 1598(E), S.O. 1599(E), S.O. 1600(E), S.O. 1601(E), S.O. 1602(E), S.O. 1603(E) & S.O. 1604(E) to Customs Notifications issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. The analysis is based solely on the information provided in the given policy text. The purpose of this report is to inform stakeholders about these amendments and their implications.
**3. Policy Overview:**
* These are amendments (corrigenda) to existing Customs Notifications: No. 21/2022-Customs (N.T.), No. 24/2022-Customs (N.T.), No. 25/2022-Customs (N.T.), No. 26/2022-Customs (N.T.), No. 27/2022-Customs (N.T.), No. 28/2022-Customs (N.T.), No. 29/2022-Customs (N.T.) all dated March 31, 2022.
* Core Objective(s): To correct errors and inconsistencies in previously issued Customs Notifications.
**4. Background and Rationale:**
The provided text indicates that the reason for these specific amendments is to correct typographical, numbering, and clerical errors found in the original Customs Notifications. These errors, if left unaddressed, could lead to misinterpretations and inconsistencies in the application of customs regulations. This could further lead to issues with duty assessment, trade procedures, and potentially create avenues for disputes. The corrections ensure the original intent of the notifications is accurately reflected and implemented.
**5. Key Provisions / Changes:**
The amendments address a range of specific errors within the original notifications. These can be summarized as follows:
* **S.O. 1598(E) - Amends Notification 21/2022-Customs (N.T.):** Corrects officer designations, changing "Joint" to "Assistant" for Deputy Commissioners of Customs in one instance and clarifies "Commissioner of Customs" wording. It also addresses numbering errors within the notification.
* **S.O. 1599(E) - Amends Notification 24/2022-Customs (N.T.):** Inserts a new line designating a "Commissioner of Customs Audit, Mumbai," corrects "Mumbai II" to "Nhava Sheva", and corrects some numbering errors.
* **S.O. 1600(E) - Amends Notification 25/2022-Customs (N.T.):** Corrects the word "to" to "over".
* **S.O. 1601(E) - Amends Notification 26/2022-Customs (N.T.):** Corrects a substantial number of numbering errors.
* **S.O. 1602(E) - Amends Notification 27/2022-Customs (N.T.):** Corrects "under subsections" to "subsections" and "under subsection" to "subsection"
* **S.O. 1603(E) - Amends Notification 28/2022-Customs (N.T.):** Corrects numbering errors, and fixes "Deputy" to "vi Deputy".
* **S.O. 1604(E) - Amends Notification 29/2022-Customs (N.T.):** Corrects "Revenue Intelligence" to "Revenue Intelligence, Mumbai" and changes instances of "or by" to "and" and "by" to "to".
The *effect* of these changes is to ensure the correct interpretation and application of the original notifications. For example, the correction of officer designations ensures the appropriate authority is responsible for specific customs-related tasks. The correction of port names ensures the correct location is referenced, which is critical for trade and logistics. The renumbering ensures accurate referencing of the provisions.
**6. Target Audience and Stakeholders:**
The target audience and stakeholders for these amendments include:
* Customs officials and officers involved in the implementation and enforcement of customs regulations.
* Importers and exporters engaged in international trade.
* Customs brokers and agents facilitating trade transactions.
* Other government agencies involved in trade regulation and enforcement.
* Legal professionals specializing in customs law.
**7. Implementation Aspects (Inferred):**
* Responsible agency/bodies: The Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, Department of Revenue, is responsible for implementing these changes. The corrections will be applied by customs officials in their day-to-day operations.
* Timelines/procedures: The amendments are effective from the date of notification (April 4, 2022). The corrected versions of the notifications should be used for all customs-related activities going forward.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcome of these specific changes is to ensure:
* Accurate interpretation and application of the original Customs Notifications.
* Reduced ambiguity and potential for misinterpretation in customs procedures.
* Improved efficiency and effectiveness of customs operations.
* Fair and consistent treatment of all stakeholders involved in international trade.
**9. Conclusion:**
The series of corrigenda issued on April 4, 2022, represent crucial adjustments to existing Customs Notifications. These amendments, while seemingly minor, address potentially significant errors that could impact the implementation and enforcement of customs regulations. By rectifying these errors, the CBIC aims to ensure the accurate and consistent application of customs laws, promoting fair trade practices and efficient customs operations. Stakeholders are advised to take note of these corrections to ensure compliance and avoid potential issues.
Key Entities Referenced
Ministry of Finance: The ministry responsible for revenue and customs.
Department of Revenue: A department within the Ministry of Finance.
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS: An organization under the Department of Revenue.
Gazette of India: Official government gazette where notifications are published.
Deputy Commissioner of Customs: Designation of a Customs officer.
Commissioner of Customs: Designation of a Customs officer.
Commissioner of Customs Audit, Mumbai: A customs officer in Mumbai, Maharashtra.
Nhava Sheva: Location relevant to Customs operations, likely a port or area in Maharashtra.
MANISH KUMAR CHOUDHARY: Under Secretary, as indicated by signature block.
Revenue Intelligence: Organization involved in revenue intelligence activities.
Revenue Intelligence, Mumbai: The Mumbai, Maharashtra branch of the Revenue Intelligence organization.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एलxx.x-GअID.-E0x4xx0 42022-234820
CG-DL-E-04042022-234820
असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 1535] नई दिल्ली, सोमवार, अप्रलै 4, 2022/चत्रै 14, 1944
No. 1535] NEW DELHI, MONDAY, APRIL 4, 2022/CHAITRA 14, 1944
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
CORRIGENDUM
New Delhi, the 4th April, 2022
S.O. 1598(E).—In the notification of the Government of India, Ministry of Finance (Department of
Revenue) No. 21/2022-Customs (N.T.) dated the 31st March, 2022, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O.1537(E), dated the 31st March, 2022 :-
i. at page number 9, in line 24, after the words `Deputy Commissioner of Customs or`, the word
`Joint` may be read as `Assistant`;
ii. at page number 9, in line 25, `Commissioner of Customs` may be read as `Commissioner of
Customs, as the case may be,` ;
iii. at page number 9, in line 29, `(iv)` may be read as `(i)`;
iv. at page number 9, in line 31, `(v)` may be read as `(ii)`;
v. at page number 9, in line 47, `(vi)`may be read as `(iii)`;
vi. at page number 9, in line 50, `(vii)` may be read as `(iv)`;
vii. at page number 10, in line 27, `(iii)` may be read as `(i)`;
viii. at page number 10, in line 28, `(iv)` may be read as `(ii)`;
ix. at page number 10, in line 31, `(iv)` may be read as `(i)`;
x. at page number 12, in line 20, `(VI)` may be read as`(I)`;
2385 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
xi. at page number 12, in line 23, `(VII)` may be read as `(II)`;
xii. at page number 12, in line 26, `(VIII)` may be read as`(III)`;
xiii. at page number 12, in line 29, `(IX)` may be read as `(IV)`;
xiv. at page number 12, in line 32, `(X)` may be read as `(V)`;
xv. at page number 12, in line 36, `(VI)` may be read as `(I)`;
xvi. at page number 12, in line 39, `(VII)` may be read as `(II)`;
xvii. at page number 12, in line 42, `(VIII)` may be read as `(III)`;
xviii. at page number 12, in line 46, `(IX)` may be read as `(IV)`;
xix. at page number 12, in line 49, `(X)` may be read as `(V)`;
xx. at page number 13, in line 44, `(i) (i)` may be read as `(i)`;
xxi. at page number 14, in line 38, `VII` may be read as `(i)`;
xxii. at page number 14, in line 40, `VIII` may be read as `(ii)`;
xxiii. at page number 14, in line 42, `IX` may be read as `(iii)`;
xxiv. at page number 14, in line 44, `X` may be read as `(iv)`;
xxv. at page number 14, in line 46, `XI` may be read as `(v)`;
xxvi. at page number 14, in line 49, `XII` may be read as `(vi)`.
[F. No. 450/72/2021-Cus IV]
MANISH KUMAR CHOUDHARY, Under Secy.
CORRIGENDUM
New Delhi, the 4th April, 2022
S.O. 1599(E).—In the notification of the Government of India, Ministry of Finance (Department of
Revenue) No. 24/2022-Customs (N.T.) dated the 31st March, 2022, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O.1540(E), dated the 31st March, 2022 :-
i. at page number 22, after line 24, a new line is inserted , namely ,-
`(vii) Commissioner of Customs (Audit), Mumbai.`;
ii. at page number 22, in line 36, `Mumbai II` may be read as `Nhava Sheva`;
iii. at page number 24, in line 23, `(4)` may be read as `(3)`;
iv. at page number 24, in line 26, `(i)` may be read as `(ii)`;
v. at page number 24, in line 27, `(ii)`may be read as `(iii)`;
vi. at page number 24, in line 28, `(iii)`may be read as `(iv)`.
[F. No. 450/72/2021-Cus IV]
MANISH KUMAR CHOUDHARY, Under Secy.
CORRIGENDUM
New Delhi, the 4th April, 2022
S.O. 1600(E).—In the notification of the Government of India, Ministry of Finance (Department of
Revenue) No. 25/2022-Customs (N.T.) dated the 31st March, 2022, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O.1541(E), dated the 31st March, 2022, at
page number 26, in line 31, `to` may be read as `over`.
[F. No. 450/72/2021-Cus IV]
MANISH KUMAR CHOUDHARY, Under Secy.[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
CORRIGENDUM
New Delhi, the 4th April, 2022
S.O. 1601(E).—In the notification of the Government of India, Ministry of Finance (Department of
Revenue) No. 26/2022-Customs (N.T.) dated the 31st March, 2022, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O.1542(E), dated the 31st March, 2022 :-
i. at page number 32, in line 38, `(xxv)` may be read as `(i)`;
ii. at page number 32, in line 39, `(xxvi)` may be read as `(ii)`;
iii. at page number 32, in line 41, `(xxvii)` may be read as `(iii)`;
iv. at page number 32, in line 42, `(xxviii)` may be read as `(iv)`;
v. at page number 32, in line 43, `(xxix)` may be read as `(v)`;
vi. at page number 32, in line 44, `(xxx)` may be read as `(vi)`;
vii. at page number 32, in line 45, `(xxxi)` may be read as `(vii)`;
viii. at page number 33, in line 3, `(xxxii)` may be read as `(viii)`;
ix. at page number 33, in line 4, `(xxxiii)` may be read as `(ix)`;
x. at page number 33, in line 6, `(xxxiv)` may be read as `(x)`;
xi. at page number 33, in line 8, `(xxxv)` may be read as `(xi)`;
xii. at page number 33, in line 9, `(xxxvi)` may be read as `(xii)`;
xiii. at page number 33, in line 10, `(xxxvii)` may be read as `(xiii)`;
xiv. at page number 33, in line 11, `(xxxviii)` may be read as `(xiv)`;
xv. at page number 33, in line 12, `(xxxix)` may be read as `(xv)`;
xvi. at page number 33, in line 13, `(xl)` may be read as `(xvi)`;
xvii. at page number 33, in line 14, `(xli)` may be read as `(xvii)`;
xviii. at page number 33, in line 15, `(xlii)` may be read as `(xviii)`;
xix. at page number 33, in line 16, `(xliii)` may be read as `(xix)`;
xx. at page number 33, in line 17, `(xliv)` may be read as `(xx)`;
xxi. at page number 33, in line 18, `(xlv)` may be read as `(xxi)`;
xxii. at page number 33, in line 19, `(xlvi)` may be read as `(xxii)`;
xxiii. at page number 33, in line 20, `(xlvii)` may be read as `(xxiii)`;
xxiv. at page number 33, in line 21, `(xlviii)` may be read as `(xxiv)`;
xxv. at page number 33, in line 25, `(ix)` may be read as `(i)`;
xxvi. at page number 33, in line 26, `(x)` may be read as `(ii)`;
xxvii. at page number 33, in line 27, `(xi)` may be read as `(iii)`;
xxviii. at page number 33, in line 28, `(xii)` may be read as `(iv)`;
xxix. at page number 33, in line 29, `(xiii)` may be read as `(v)`;
xxx. at page number 33, in line 30, `(xiv)` may be read as `(vi)`;
xxxi. at page number 33, in line 32, `(xv)` may be read as `(vii)`;
xxxii. at page number 33, in line 33, `(xvi)` may be read as `(viii)`;
xxxiii. at page number 33, in line 34, `(xvii)` may be read as `(i)`;
xxxiv. at page number 33, in line 35, `(xviii)` may be read as `(ii)`;
xxxv. at page number 33, in line 37, `(xix)` may be read as `(iii)`;
xxxvi. at page number 33, in line 38, `(xx)` may be read as `(iv)`;4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
xxxvii. at page number 33, in line 39, `(xxi)` may be read as `(v)`;
xxxviii. at page number 33, in line 40, `(xxii)` may be read as `(vi)`;
xxxix. at page number 33, in line 42, `(xxiii)` may be read as `(vii)`;
xl. at page number 33, in line 43, `(xxiv)` may be read as `(viii)`;
xli. at page number 33, in line 44, `(xxv)` may be read as `(ix)`;
xlii. at page number 33, in line 45, `(xxvi)` may be read as `(x)`;
xliii. at page number 33, in line 46, `(xxvii)` may be read as `(xi)`;
xliv. at page number 33, in line 47, `(xxviii)` may be read as `(xii)`;
xlv. at page number 34, in line 3, `(xxix)` may be read as `(xiii)`;
xlvi. at page number 34, in line 4, `(xxx)` may be read as `(xiv)`;
xlvii. at page number 34, in line 6, `(xxxi)` may be read as `(xv)`;
xlviii. at page number 34, in line 7, `(xxxii)` may be read as `(xvi)`;
xlix. at page number 34, in line 8, `(iii)` may be read as `(i)`;
l. at page number 34, in line 9, `(iv)` may be read as `(ii)`.
[F. No. 450/72/2021-Cus IV]
MANISH KUMAR CHOUDHARY, Under Secy.
CORRIGENDUM
New Delhi, the 4th April, 2022
S.O. 1602(E).—In the notification of the Government of India, Ministry of Finance (Department of
Revenue) No. 27/2022-Customs (N.T.) dated the 31st March, 2022, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O.1543(E), dated the 31st March, 2022:-
i. at page number 35, in line 27, `under sub-sections` may be read as `sub-sections `;
ii. at page number 35, in line 33, `under sub-section` may be read as `sub-section`.
[F. No. 450/72/2021-Cus IV]
MANISH KUMAR CHOUDHARY, Under Secy.
CORRIGENDUM
New Delhi, the 4th April, 2022
S.O. 1603(E).—In the notification of the Government of India, Ministry of Finance (Department of
Revenue) No. 28/2022-Customs (N.T.) dated the 31st March, 2022, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O.1544(E), dated the 31st March, 2022:-
i. at page number 37, in line 43, `(viii)` may be read as `(v)`;
ii. at page number 38, in line 5, `(ix)` may be read as `(vi)`;
iii. at page number 38, in line 5, `Deputy` may be read as `(vi) Deputy`.
[F. No. 450/72/2021-Cus IV]
MANISH KUMAR CHOUDHARY, Under Secy.[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 5
CORRIGENDUM
New Delhi, the 4th April, 2022
S.O. 1604(E).—In the notifications of the Government of India, Ministry of Finance (Department
of Revenue) No. 29/2022-Customs (N.T.) dated the 31st March, 2022, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O.1545(E), dated the 31st March, 2022:-
i. at page number 39, in line 28, `Revenue Intelligence` may be read as `Revenue Intelligence,
Mumbai`;
ii. at page number 39, in line 28, `or by` may be read as `and`;
iii. at page number 39, in line 31, `by` may be read as `to`;
iv. at page number 39, in line 32, `by` may be read as `to`;
v. at page number 39, in line 36, `by` may be read as `to`;
vi. at page number 40, in line 1, `by` may be read as `to`;
vii. at page number 40, in line 4, `by` may be read as `to`;
viii. at page number 40, in line 8, `by` may be read as `to`;
ix. at page number 40, in line 11, `by` may be read as `to`.
[F. No. 450/72/2021-Cus IV]
MANISH KUMAR CHOUDHARY, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.