Home India Ministry of Finance In exercise of the powers conferred by clause (a) of subsect...
Date: 2021-09-13 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by clause (a) of subsection (1), read with subsection (2) of section 7 of the Customs Act, 1962 (52 of 1962)

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Okay, here's a policy analysis report based solely on the provided text, structured as requested. **Policy Analysis Report: Amendment to Customs Notification No. 6194-CUSTOMS (N.T.)** **1. Executive Summary:** This report analyzes an amendment to Notification No. 6194-CUSTOMS (N.T.), dated November 21, 1994, concerning customs regulations in India. The amendment, introduced via Notification No. 72/2021-Customs (N.T.) and dated September 13, 2021, focuses on expanding the list of designated locations for customs-related activities. Specifically, it adds Kushinagar Airport to the list of locations authorized for the unloading and loading of baggage. This change likely aims to facilitate international travel and trade through the Kushinagar Airport. **2. Introduction:** This report aims to provide an informative analysis of the amendment to customs Notification No. 6194-CUSTOMS (N.T.), as detailed in Notification No. 72/2021-Customs (N.T.), dated September 13, 2021. The analysis is based solely on the information provided in the given text. **3. Policy Overview:** * **Original Policy Amended:** Notification No. 6194-CUSTOMS (N.T.), dated the 21st of November, 1994. * **Core Objective(s) (as inferred from text):** The original notification likely establishes and maintains a list of approved locations for specific customs activities (unloading and loading of baggage is indicated by the amendment). The objective is to regulate and facilitate international movement of goods and passengers via designated points of entry/exit. **4. Background and Rationale:** This amendment likely addresses a need to designate Kushinagar Airport as an authorized location for customs activities. It can be inferred that, prior to this amendment, Kushinagar Airport was not authorized for the unloading and loading of baggage under the Customs Act. The amendment addresses the authorization needed to begin international service. **5. Key Provisions / Changes:** This amendment introduces the following change to Notification No. 6194-CUSTOMS (N.T.): * **Specific Part Changed:** The Table within the notification, specifically against serial number 16 (relating to State/Union Territory/Airport and Purpose) is amended. * **New Rule/Provision:** It adds "Kushinagar" under the "State Union Territory" column and "Kushinagar Airport" under the "Airport" column, and "Unloading of baggage and the loading of baggage" under the "Purpose" column. * **Effect of Change:** Kushinagar Airport is now officially designated and authorized for the unloading and loading of baggage for international passengers and cargo as per the Customs Act. **6. Target Audience and Stakeholders:** The direct target audience and stakeholders affected by this specific change include: * Customs officials operating at Kushinagar Airport. * Passengers travelling to/from Kushinagar Airport with baggage. * Airlines operating at Kushinagar Airport. * Businesses involved in cargo handling and logistics at Kushinagar Airport. * The local economy of Kushinagar and surrounding areas. **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Central Board of Indirect Taxes and Customs (CBIC), under the Department of Revenue, Ministry of Finance, is responsible for implementing and overseeing the amendment. * **Timelines/Procedures:** The notification is effective from the date of its publication (September 13, 2021). Specific procedures for implementing baggage handling at Kushinagar Airport would likely be defined in separate operational guidelines or circulars issued by the CBIC. **8. Expected Outcomes / Impact of Changes:** The likely intended outcome of this amendment is to: * Enable and facilitate international air travel and cargo operations through Kushinagar Airport. * Improve the efficiency of baggage handling processes at Kushinagar Airport. * Potentially boost tourism and trade in the Kushinagar region. * Provide travellers with more travel options. **9. Conclusion:** Notification No. 72/2021-Customs (N.T.) is a key amendment to existing customs regulations. It designates Kushinagar Airport as an approved location for the unloading and loading of baggage. This is an important step in facilitating the operation of the airport for international flights and represents the Ministry's commitment to supporting growth.

Key Entities Referenced

Customs Act, 1962: An act referenced in the notification regarding powers conferred to the Central Board of Indirect Taxes and Customs. Central Board of Indirect Taxes and Customs: The organization making amendments to a notification, under the authority of the Customs Act, 1962. Kushinagar: A place designated as an airport for the purpose of loading and unloading baggage. Ministry of Finance: The ministry under which the Department of Revenue and Central Board of Indirect Taxes and Customs operate. Department of Revenue: A department within the Ministry of Finance. SHARAD SRIVASTAVA: Director who signed the notification
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रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-13092021-229579 xxxGIDHxxx CG-DL-E-13092021-229579 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.ं 515] नई ददल्ली, सोमिार, जसतम्ब र 13, 2021/भाद्र 22, 1943 No. 515] NEW DELHI, MONDAY, SEPTEMBER 13, 2021/BHADRA 22, 1943 जित्त मत्रं ालय (राजस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर तथा सीमािल्ु क बोडड) अजधसचू ना नई ददल् ली, 13 जसतम्ब र, 2021 स.ं 72/2021-सीमािल्ु क (ग..ै..) सा.का.जन. 629(अ).—सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 7 की उपधारा (2) के साथ पठित उपधारा (1) के खडं (क) के तहत प्रदत्त िजियों का प्रयोग करते हुए, केन्द्द्रीय अप्रत्यक्ष कर एिं सीमा िुल्क बोड ड एतद्द्वारा, भारत सरकार, जित्त मंत्रालय (राजस्ट्ि जिभाग) की अजधसूचना सं. 61/94-सीमा िुल्क (ग..ै..), ददनांक 21 निम्बर, 1994, जजसे का.आ. 828(अ), ददनांक 21 निम्बर, 1994 द्वारा भारत के राजपत्र, असाधारण, में प्रकाजित दकया गया था, में और आगे भी जनम्नजलजखत संिोधन करता ह,. यथा:---- उि अजधसूचना में, ताजलका म,ें क्रम संख्या 16 के समक्ष, कॉलम (3) में, मद (च) और उससे सम्बंजधत प्रजिजियों के बाद और कॉलम (4) म,ें जनम्नजलजखत मद एिं प्रजिजियां अतं र्विि की जाएंगी, यथा:- क्र. स.ं राज्य/संघ राज्य क्षेत्र जिमान पत्तन उद्देश्य (1) (2) (3) (4) “(छ) कुिीनगर सामान की उतराई एिं सामान की लदाई ।"। [फा. सं. 394/61/2020-सीमािुल्क (एएस)] िरद श्रीिास्ट्ति, जनदेिक 5089 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ठैप्पणी: प्रधान अजधसूचना संख्या 61/94-सीमािुल्क (ग..ैे.), ददनांक 21 निम्बर, 1994 को का.आ. स.ं 828(अ), ददनांक 21 निम्बर, 1994 के तहत भारत के राजपत्र, असाधारण के भाग II, खण्ड 3, उपखण्ड (ii) में प्रकाजित दकया गया था तथा इसम ें अंजतम बार अजधसूचना संख्या 24/2021-सीमािुल्क (ग..ैे.), ददनांक 18 फरिरी, 2021, जजसे सा.का.जन. 118(अ), ददनांक 18 फरिरी, 2021 द्वारा भारत सरकार के राजपत्र, असाधारण, भाग II, खण्ड 3, उपखण्ड (i), में प्रकाजित दकया गया था। MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 13th September, 2021 No. 72/2021-Customs (N.T.) G.S.R. 629(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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 61/94-CUSTOMS (N.T.), dated the 21st November, 1994, published in the Gazette of India, Extraordinary, vide number S.O. 828 (E), dated the 21st November, 1994, namely:— In the said notification, in the Table, against serial number 16, in columns (3), after item (f) and the entries relating thereto and in columns (4), the following item and entries shall be inserted, namely:— Sl. No. State/ Union Airport Purpose Territory (1) (2) (3) (4) “(g) Kushinagar Unloading of baggage and the loading of baggage. ” . [F. No. 394/61/2020-Cus(AS)] SHARAD SRIVASTAVA, Director 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 24/2021-Customs (N.T.), dated the 18thFebruary, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 118 (E), dated the 18thFebruary, 2021. 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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