Home India Ministry of Finance In exercise of the powers conferred by clause (aa) of sub se...
Date: 21-Nov-2024 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by clause (aa) 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

Issued by Ministry of Finance · Department of Revenue

Research with AI Agent Chat with Document Generate Summary Translate Helpful Share Add to Project Create Task

Executive Summary & Key Takeaways

What it means

  • This gazette notification No. 83/2024-Customs (N.T.) issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, introduces an amendment to the earlier notification No. 12/97-Customs (N.T.) dated 2nd April, 1997.
  • The amendment specifically pertains to the state of Rajasthan and introduces a new point of operation for customs related activities.

Key Changes

  • A new entry (vi) is added to the list of customs activities in Rajasthan.
  • The new entry designates 'Dhanakya' as a place where unloading of imported goods and loading of export goods, or any class of such goods, can take place.
  • This amendment is made under the powers conferred by clause (aa) of sub-section (1) read with sub-section (2) of section 7 of the Customs Act, 1962.
  • The original notification being amended is No. 12/1997-Customs (N.T.) dated 2nd April, 1997 and was last amended by notification number 78/2024-Customs (N.T.) dated 12th November, 2024.

Impact Analysis

Stakeholders

  • Local economy around Dhanakya may see increased activity.

Operational Impact

  • Businesses should ensure compliance with all customs regulations at the new location.

Suggested Action Items

  • Logistics companies should establish necessary facilities at Dhanakya.

Key Entities Referenced

Customs Act, 1962: The primary legislation governing customs duties and procedures in India. Section 7 empowers the Central Board of Indirect Taxes and Customs to specify places for customs activities. Central Board of Indirect Taxes and Customs (CBIC): The apex body responsible for formulating policies and overseeing the collection of indirect taxes, including customs duties, in India. CBIC has issued this notification. Ministry of Finance (Department of Revenue): The government ministry responsible for fiscal policies and revenue collection. This ministry has issued the notification. Notification No. 12/97-Customs (N.T.): The original notification dated 2nd April, 1997 which is being amended by this notification. It specifies locations where customs activities can be carried out. Notification No. 78/2024-Customs (N.T.): The previous amendment to the original notification No. 12/97-Customs (N.T.) dated 12th November, 2024. Dhanakya: The new location in Rajasthan designated for unloading of imported goods and loading of export goods, or any class of such goods.
Official Source Record View Original Source →
See Full Document Text
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-21112024-258815 CG-DxLx-xEG-I2D1H1x1x2x0 24-258815 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.ं 663] नई दिल्ली, बृहस्ट्प जतिार, निम्ब र 21, 2024/कार्तकड 30, 1946 No. 663] NEW DELHI, THURSDAY, NOVEMBER 21, 2024/KARTIKA 30, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर तथा सीमािल्ु क बोडड) अजधसचू ना नई दिल्ली, 21 निम् बर, 2024 स.ं 83/2024- सीमािल्ु क (ग.ैटै.) सा.का.जन. 722(अ).—सीमाशल्ु क अधिधियम, 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 अधिसूचिा संख्या 12/1997-सीमाशुल्क (ग.ै ट.ै ), ददिांक 2 अप्रलै , 1997, धजसे सा.का.धि 193 (अ), ददिांक 2 अप्रलै , 1997 द्वारा भारत के राजपत्र, असािारण, भाग II, खण्र् 3, उपखण्र् (i) म ें प्रकाधशत दकया गया था, म ें धिध्न्द्लधखत और आग े भी संशोिि करता ह,ै यथा :- उि अधिसूचिा म,ें सरणी म,ें क्रम संख्या 10 के समक्ष, राजस्थाि राज्य के स्बन्द्ि म,ें कॉलम (3) और (4) म,ें कॉलम (3) म ें मद (v) और कॉलम (4) म ें उससे संबंधित प्रधवधियों के पश्चात ् धिध्न्द्लधखत मद और प्रधवधियों के अन्द्तः स्थाधपत दकया जाएगा, यथा :- 7530 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (1) (2) (3) (4) “ (vi) िािक्या आयाधतत माल की उतराई और धियाडधतत माल या ऐसे माल की दकसी अन्द्य श्रणे ी की लदाई।" [फा. स.ं सीबीआईसी-50394/12/2021] संजीत कुमार, अवर सधचव टटप्पणी:- प्रिाि अधिसूचिा संख्या 12/97-सीमाशुल्क (ग.ैटे.), ददिांक 2 अप्रलै , 1997 को सा.का.धि 193 (अ), ददिांक 2 अप्रलै , 1997 के तहत भारत के राजपत्र, असािारण के भाग II, खण्र् 3, उपखण्र् (i) म ें प्रकाधशत दकया गया था तथा इसम ें अंधतम बार भारत सरकार के राजपत्र, असािारण, भाग II, खण्र् 3, उपखण्र् (i) म ें प्रकाधशत अधिसूचिा संख्या 78/2024-सीमाशुल्क (ग.ैटे.) ददिांक 12 िवंबर, 2024, सा.का.धि. 704 (अ), ददिांक 12 िवंबर, 2024 द्वारा संशोिि दकया गया था। MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 21st November, 2024 No. 83/2024-Customs (N.T.) G.S.R. 722(E).—In exercise of the powers conferred by clause (aa) 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 in the Ministry of Finance (Department of Revenue) No. 12/97-Customs (N.T.) 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 10 relating to the State of Rajasthan, in column (3) and (4), after item (v) in column (3) and the entries relating thereto in column (4), the following item and entries shall be inserted, namely: - (1) (2) (3) (4) “ (vi) Dhanakya Unloading of imported goods and the loading of export goods or any class of such goods.” [F. No. CBIC-50394/12/2021] 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 78/2024-Customs (N.T.) dated the 12th November, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 704 (E), dated the 12th November, 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.

Continue your research