Home India Ministry of Finance In exercise of the powers conferred by clause (a) of sub sec...
Date: 28-Mar-2023 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by clause (a) of sub section (1) read with sub section (2) of section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following further amendment in the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 61/94 Customs (N.T.) dated the 21st November, 1994

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • The notification No. 17/2023-Customs (N.T.) issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (CBIC), amends notification No. 61/94-Customs (N.T.) dated 21st November, 1994. The amendment pertains to specifying the airports in Goa for the purpose of unloading imported goods and loading export goods.
  • The notification designates Mopa airport in Goa for the unloading of imported goods and loading of export goods or any class of such goods.

Key Changes

  • The notification amends the original notification No. 61/94-Customs (N.T.)
  • In the table within the original notification, for Goa (serial number 5), Dabolim airport is now designated as ‘(a) Dabolim’.
  • Mopa airport is added as ‘(b) Mopa’ for the purpose of unloading imported goods and loading of export goods or any class of such goods.

Impact Analysis

Stakeholders Impacted

  • Dabolim Airport: The notification distinguishes between Dabolim and Mopa airport for customs purposes, potentially impacting the volume of cargo handled at each airport.

Suggested Action Items

  • Assess the impact on Dabolim airport and adjust resource allocation accordingly.

Key Entities Referenced

Customs Act, 1962: The principal act governing customs duties and procedures in India. Section 7 empowers the CBIC to specify the places (airports, seaports, etc.) where imported goods can be unloaded and export goods can be loaded. Central Board of Indirect Taxes and Customs (CBIC): The apex body responsible for the formulation of policy concerning levy and collection of customs, central excise duties, central goods and services tax and Integrated Goods and Services Tax (IGST) and prevention of smuggling. Notification No. 61/94-Customs (N.T.) dated 21st November, 1994: The original notification that specifies the list of airports/seaports for the purpose of customs clearance, which is now being amended. Notification No. 16/2023-Customs (N.T.) dated 18th March, 2023: The notification that last amended Notification No. 61/94-Customs (N.T.) Dabolim Airport: An existing airport in Goa, now specifically designated as '(a) Dabolim' in the notification. Mopa Airport: A new airport in Goa, now designated for unloading of imported goods and loading of export goods.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-28032023-244725 xxxGIDHxxx CG-DL-E-28032023-244725 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 186] नई दिल्ली, मगं लिार, माच ड 28, 2023/चत्रै 7, 1945 No. 186] NEW DELHI, TUESDAY, MARCH 28, 2023/CHAITRA 7, 1945 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर तथा सीमािल्ु क बोडड) अजधसचू ना नई दिल्ली, 27 माचड, 2023 स.ं 17/2023- सीमािल्ु क (ग.ैटै.) सा.का.जन. 228(अ).—सीमािुल्क अजधजनयम, 1962 (1962 का 52) की धारा 7 की उपधारा (2) के साथ पठित की उपधारा (1) के खंड (क) के तहत प्रित्त िजियों का प्रयोग करते हुए, केन्द्द्रीय अप्रत्यक्ष कर एि ं सीमािुल्क बोडड एतद्द्वारा, भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 61/94-सीमािुल्क (गै.टै.), दिनांक 21 निंबर, 1994, जिस े का.आ. 828(अ), दिनांक 21 निंबर, 1994 द्वारा भारत के रािपत्र, असाधारण भाग II, खंड 3, उपखंड (ii) में प्रकाजित दकया गया था, में आग ेऔर जनम्नजलजखत संिोधन करता ह,ै यथा - उि अजधसूचना में, सारणी में, गोिा राज्य से सम्बंजधत क्रम संख्या 5 के समक्ष, कॉलम (3) में, (i) प्रजिजि ‘डाबोजलम’ को '(क) डाबोजलम' के रूप में पढा िा सकता है; और (ii) प्रजिजि (क) के बाि और कॉलम (4) में अनुरूप प्रजिजि के बाि, जनम्नजलजखत मि एिं प्रजिजियों को अतः स्ट्थाजपत दकया िाएगा, यथा : - 2030 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] क्र. सं. राज्य/संघ राज्य क्षेत्र जिमान पत्तन उद्देश् य (1) (2) (3) (4) “ (ख) मोपा आयाजतत माल की उतराई और जनयाडत माल या इसी श्रेणी के माल की लिाई। ।"। [फा. सं. CBIC-50394/19/2023-तस्ट्करी-रोधी खंड-CBEC] आनंि राधाकृष्णन, जनिेिक (सीमा िुल्क) ठटप्पणी:-प्रधान अजधसूचना संख्या 61/94-सीमािुल्क (गै.टे.), दिनांक 21 निंबर, 1994 को का. आ. 828(अ), 21 निंबर, 1994 के तहत भारत के रािपत्र, असाधारण के भाग II, खण्ड 3, उपखण्ड (ii) में प्रकाजित दकया गया था तथा इसमें अंजतम बार भारत सरकार के रािपत्र, असाधारण, भाग II, खण्ड 3, उपखण्ड (i) में प्रकाजित अजधसूचना संख्या 16/2023-सीमािुल्क (गै.टे.) दिनांक 18 माचड, 2023, सा.का.जन. 201 (अ), दिनांक 18 माचड, 2023 द्वारा संिोधन दकया गया था। MINISTRY OF FINANCE (Deprtment of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 27th March, 2023 No. 17/2023-Customs (N.T.) G.S.R. 228(E).—In exercise of the powers conferred by clause (a) of sub-section (1) read with sub-section (2) of section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following further amendment in the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 61/94-Customs (N.T.) dated the 21st November, 1994, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 828 (E), dated the 21st November, 1994, namely:- In the said notification, in the Table, against serial number 5 relating to the State of Goa, in column (3), (i) the entry ‘Dabolim’ may be read as ‘(a) Dabolim’; and (ii) after the entry at (a) and corresponding entry in column (4), the following item and entries shall be inserted, namely:— SI. No. State/Union Territory Airport Purpose (1) (2) (3) (4) “ (b) Mopa Unloading of imported goods and the loading of export goods or any class of such goods.". [F. No. CBIC-50394/19/2023-Anti Smuggling Section-CBEC] R. ANANTH, Director (Customs) Note:-The principal notification No. 61/94-Customs (N.T.), dated the 21st November, 1994 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 828(E), dated the 21st November, 1994 and was last amended by notification number 16/2023-Customs (N.T.) dated the 18th March, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 201(E), dated the 18th March, 2023. 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.

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