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Date: 11-Apr-2023 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

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Executive Summary & Key Takeaways

What it means

  • The notification No. 27/2023-Customs (N.T.) issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (CBIC), amends notification No. 12/97-Customs (N.T.) dated April 2, 1997.
  • The amendment pertains to a change in the table of the original notification, specifically concerning the State of Karnataka.

Key Changes

  • The notification omits item (iii) in column (3) and the corresponding entry in column (4) against serial number 6 in the table of notification No. 12/97-Customs (N.T.) which relates to the State of Karnataka.
  • Notification No. 12/97-Customs (N.T.) was originally issued on April 2, 1997, vide G.S.R. 193(E).
  • The last amendment to notification No. 12/97-Customs (N.T.) before this was made via notification No. 80/2022-Customs (N.T.) dated September 21, 2022, vide G.S.R. 718(E).

Impact Analysis

Stakeholders Impacted

  • Importers and exporters dealing with Karnataka may experience changes in customs procedures or duties related to the omitted item.

Suggested Action Items

  • Legal and compliance teams should analyze the notification to ensure adherence to the updated regulations.

Key Entities Referenced

Central Board of Indirect Taxes and Customs (CBIC): The issuing authority for this notification, responsible for formulating policies related to indirect taxes and customs. Ministry of Finance (Department of Revenue): The parent ministry of CBIC, responsible for the overall financial matters of the Government of India. Customs Act, 1962: The primary legislation governing customs duties and procedures in India. Section 7 empowers the government to specify the jurisdiction of customs officers. Notification No. 12/97-Customs (N.T.): The principal notification being amended by this notification, originally issued on April 2, 1997. Notification No. 80/2022-Customs (N.T.): The previous notification that amended Notification No. 12/97-Customs (N.T.)
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-11042023-245102 xxxGIDHxxx CG-DL-E-11042023-245102 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.ं 222] नई ददल्ली, मगं लिार, अप्रलै 11, 2023/चत्रै 21, 1945 No. 222] NEW DELHI, TUESDAY, APRIL 11, 2023/CHAITRA 21, 1945 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर तथा सीमािल्ु क बोडड) अजधसचू ना नई ददल्ली, 10 अप्रलै , 2023 स.ं 27/2023-सीमा िल्ु क (ग.ैटै.) सा.का.जन. 283(अ).—सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 7 की उपधारा (2) के साथ पठित की उपधारा (1) के खंड (क) के तहत प्रदत्त िजियों का प्रयोग करते हुए, केन्द्द्रीय अप्रत्यक्ष कर एिं सीमा िल्ु क बोडड एतद्द्वारा, भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना स.ं 12/97-सीमा िुल्क (ग.ै ट.ै ), ददनांक 2 अप्रैल, 1997, जिसे सा.का.जन. 193(अ), ददनांक 2 अप्रैल, 1997 द्वारा भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (i), म ें प्रकाजित दकया गया था, म ें और आगे भी जनम्नजलजखत संिोधन करता ह,ै यथा:---- उि अजधसूचना म,ें सारणी म,ें क्रम संख्या 6 के समक्ष, कनाडटक राज्य के संबंध म,ें कॉलम (3) में मद (iii) को और कॉलम (4) की उससे सम्बंजधत प्रजिजि को जनर्षित दकया िाएगा | [फा. स.ं CBIC-50394/08/2023-तस्ट्करी-रोधी खंड-CBEC] धनंिय ससह, अिर सजचि ठटप्पणी : प्रधान अजधसूचना संख्या 12/97-सीमा िुल्क (ग.ैटे.), ददनांक 2 अप्रलै , 1997, सा.का.जन. 193 (अ), ददनांक 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 अजधसूचना संख्या 80/2023-सीमा िुल्क (ग.ैटे.) ददनांक 21 जसतंबर, 2022, सा.का.जन. 718(अ), ददनांक 21 जसतंबर, 2022 द्वारा भारत सरकार के रािपत्र, असाधारण, भाग II, खण्ड 3, उपखण्ड (i) के द्वारा सिं ोधन दकया गया था। 2400 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 10th April, 2023 No. 27/2023-Customs (N.T.) G.S.R.. 283(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 (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 6, relating to the State of Karnataka, in column (3), item (iii) and the corresponding entry relating thereto in column (4) shall be omitted. [F. No. CBIC-50394/08/2023-Anti Smuggling Section-CBEC] DHANANJAY SINGH, 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 80/2022-Customs (N.T.), dated the 21st September, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 718 (E), dated the 21st September, 2022. 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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