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Date: 11-Nov-2024 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by clause (aa) of sub section (1) 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

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • This gazette notification, numbered 76/2024-Customs (N.T.), issued by the Central Board of Indirect Taxes and Customs, amends a previous notification, 12/1997-Customs (NT). The amendment specifically removes an item related to the state of Maharashtra from the list of customs jurisdictions.

Key Changes

  • The notification omits item (iv) and its corresponding entry in column (4) against serial number 9 in the table of notification 12/1997-Customs (NT) specifically related to the state of Maharashtra.
  • The original notification being amended is 12/1997-Customs (NT) dated 2nd April, 1997.
  • The last amendment to the notification 12/1997-Customs (NT) was made via notification 21/2024-Customs (N.T.) dated 12th March, 2024.

Impact Analysis

Stakeholders Impacted

  • Clearing and forwarding agents operating in Maharashtra will need to be aware of this change.

Suggested Action Items

  • Legal and compliance teams should assess the impact on existing contracts and agreements.

Key Entities Referenced

Central Board of Indirect Taxes and Customs (CBIC): The issuing authority for this notification, responsible for administering indirect taxes and customs in India. Ministry of Finance (Department of Revenue): The parent ministry of CBIC, overseeing revenue collection and tax policies. Customs Act, 1962: The primary legislation governing customs duties and procedures in India, specifically section 7(1)(aa) provides the powers to issue this notification. Notification No. 12/1997-Customs (NT): The principal notification being amended, related to customs jurisdictions. Notification No. 21/2024-Customs (N.T.): The last notification that amended notification No. 12/1997-Customs (NT).
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-11112024-258581 CG-DxLx-xEG-I1D1H1x1x2x0 24-258581 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.ं 638] नई दिल्ली, सोमिार, निम्ब र 11, 2024/कार्तकड 20, 1946 No. 638] NEW DELHI, MONDAY, NOVEMBER 11, 2024/KARTIKA 20, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर तथा सीमािल्ु क बोडड) अजधसचू ना नई दिल्ली, 11 निम् बर, 2024 स.ं 76/2024- सीमािल्ु क (ग.ैटै.) सा.का.जन. 697(अ).—सीमाशुल्क अधिधनयम, 1962 (1962 का 52) की िारा 7 की उपिारा (1) के उप-वाक्य (कक) के तहत प्रदत्त शधियों का प्रयोग करत े हुए, केन्द्रीय अप्रत्यक्ष कर एव ं सीमाशुल्क बोर् ड एतद्द्वारा, भारत सरकार, धवत्त मंत्रालय (राजस्व धवभाग) की अधिसूचना संख्या 12/1997-सीमाशुल्क (ग.ै ट.ै ), ददनांक 2 अप्रलै , 1997, धजसे सा.का.धन 193 (अ), ददनांक 2 अप्रैल, 1997 द्वारा भारत के राजपत्र, असािारण, म ें प्रकाधशत दकया गया था, म ें धनध्न्द्लधित और आगे भी सशं ोिन करता ह,ै यथा :- उि अधिसूचना म,ें Lkkj.kh म,ें क्रम संख्या 9 के समक्ष, महाराष्ट्र राज्य के स्बन्द्ि म,ें कॉलम (3) म ें मद (iv) को और कॉलम (4) की उससे स्बंधित प्रधवधि को धनर्षडत दकया जायेगा [फा. सं. सीबीआईसी-52/46/2024] संिीत कुमार, अिर सजचि 7273 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] टटप्पणी:- प्रधान अजधसूचना संख्या 12/97-सीमािुल्क (ग.ैटे.), दिनांक 2 अप्रलै , 1997 को सा.का.जन 193 (अ), दिनांक 2 अप्रलै , 1997 के तहत भारत के रािपत्र, असाधारण के भाग II, खण्ड 3, उपखण्ड (i) म ें प्रकाजित दकया गया था तथा इसम ें अंजतम बार भारत सरकार के रािपत्र, असाधारण, भाग II, खण्ड 3, उपखण्ड (i) म ें प्रकाजित अजधसूचना संख्या 21/2024-सीमािुल्क (ग.ै ट.े ) दिनांक 12 माच,ड 2024, सा.का.जन 185 (अ), दिनांक 13 माच,ड 2024 द्वारा संिोधन दकया गया था। MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 11th November, 2024 No. 76/2024-Customs (N.T.) G.S.R. 697(E).—In exercise of the powers conferred by clause (aa) of sub-section (1) 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 in the Ministry of Finance (Department of Revenue) No. 12/97-Customs (NT) dated the 2nd April, 1997, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 193 (E), dated the 2nd April, 1997, namely:— In the said notification, in the Table, against serial number 9, relating to the State of Maharashtra, in column (3) the item (iv), and the corresponding entry thereto in column (4) shall be omitted. [F. No. CBIC-52/46/2024] SANJEET KUMAR, Under Secy. Note: The principal notification No.12/97-Customs(N.T.), dated the 2nd April, 1997 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 193(E), dated the 2nd April, 1997 and last amended by notification number 21/2024-Customs (N.T.) dated the 12th March, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 185 (E), dated the 13th March, 2024. 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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