Government of India Ministry of Finance Department of Revenue under clause a of section 152 of the Customs Act

## Policy Analysis Report: Notification No. 04/2021-Customs (N.T.) - Amendment **1. Executive Summary:** This report analyzes Notification No. 04/2021-Customs (N.T.), dated January 14, 2021, which amends Notification No. 28/2019-Customs (N.T.) CAADRI. The core purpose of this amendment, as discernible from the text, is to substitute the designation of the "Principal Commissioner of Customs Nhava Sheva-I" within a specific table (serial number 6, column 5) associated with the original notification. This report provides an overview of the amendment, its rationale, key changes, affected stakeholders, and expected outcomes, based solely on the provided text. **2. Introduction:** The purpose of this report is to provide an informative analysis of Notification No. 04/2021-Customs (N.T.), an amendment to a prior notification related to Customs regulations, based solely on the provided text. This analysis will cover the background, key changes, implementation aspects, and expected outcomes of the amendment. **3. Policy Overview:** * **Original Policy Being Amended:** Notification No. 28/2019-Customs (N.T.) CAADRI dated 09.07.2019, read with Notification No. 33/2019-Customs (N.T.) CAADRI dated 05.08.2019. * **Core Objective(s):** While the original notification's objectives are not explicitly stated in the provided text for the amendment, the amendment itself seems to be for maintaining accurate and up-to-date information regarding responsible authorities within customs procedures. **4. Background and Rationale:** The amendment appears to be necessitated by a change in the responsible authority for a specific function or area within the customs framework. The text indicates a need to update the designated official within a table related to Notification No. 28/2019-Customs (N.T.) CAADRI. This could be due to a restructuring, reassignment of duties, or a similar administrative change. **5. Key Provisions / Changes:** This is an amendment to Notification No. 28/2019-Customs N.T.CAADRI dated 09.07.2019. The specific change introduced is: * **Specific Part of Original Policy Being Changed:** The amendment targets serial number 6, column 5 within the table of Notification No. 28/2019-Customs N.T.CAADRI. * **New Rule/Provision:** The existing words "Principal Commissioner of Customs Nhava Sheva-I, Jawaharlal Nehru Custom House, Raigad" shall be substituted in column 5 for the serial number 6. * **Difference/Effect of the Change:** The amendment alters the designated official or entity responsible for a specific function outlined in serial number 6 of the original notification's table. The effect is to update the information to reflect the current responsible party. The exact implication cannot be assessed, however it indicates that the person/group responsible for tasks related to serial number 6 in the earlier notification has now changed. **6. Target Audience and Stakeholders:** Based on the text, the target audience and stakeholders directly affected by this change include: * Customs officials operating under the jurisdiction of the Central Board of Indirect Taxes and Customs (CBIC). * Importers and exporters who interact with the Jawaharlal Nehru Custom House, Raigad, specifically related to the function described in serial number 6 in the table of the original notification. * The Directorate of Revenue Intelligence (DRI), which is responsible for enforcing customs laws. **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Central Board of Indirect Taxes and Customs (CBIC), the Directorate of Revenue Intelligence (DRI), and the Principal Commissioner of Customs (or their successor) at Nhava Sheva-I are responsible for implementing this change. * **Timelines or Procedures:** The notification is effective from the date of its issuance, January 14, 2021. No specific procedures are outlined in the amendment itself, but it is assumed that internal communication within the CBIC and DRI will ensure the updated information is disseminated. The date of effect is 14th January 2021. * The changes need to be reflected in all documents referencing the earlier notification number. **8. Expected Outcomes / Impact of Changes:** The likely intended outcome of this amendment is to ensure accurate communication and assignment of responsibilities within the customs framework. By updating the designated official in the table, the amendment aims to prevent confusion and streamline processes related to the function described in serial number 6 of the original notification. The impact will likely be a smoother and more efficient interaction between stakeholders and the relevant customs authority. **9. Conclusion:** Notification No. 04/2021-Customs (N.T.) is a minor but important amendment to Notification No. 28/2019-Customs (N.T.) CAADRI. It updates the designated official responsible for a specific function within the customs framework. While seemingly a small change, it ensures accurate information and smooth operation of customs procedures, ultimately benefiting both customs officials and stakeholders involved in international trade. The significance of this change lies in the maintenance of correct operational protocols within the Customs Department.

Key Entities Referenced