This notification, No. 87/2019-Customs (N.T.), issued by the Ministry of Finance, Department of Revenue, amends notification No. 6494-Customs (N.T.) dated November 21, 1994. The amendment, made under Section 7(1)(d) of the Customs Act, 1962, designates Vizinjham International Seaport and Muthalapozhi in Kerala as coastal ports. This designation specifically allows for the loading and unloading of boulders for the construction of breakwaters by Ms. Adani Vizhinjam Port Private Limited. The amendment adds entries 14 and 15, "Vizinjham International Seaport" and "Muthalapozhi" respectively, to the list of ports in Kerala under serial number 7 in the original notification's table. The notification is issued under F. No. 57405/2019-LC and signed by Ruchi Bisht, Under Secretary.
Key Entities Referenced
Customs Act, 1962: An act of the Indian Parliament related to customs duties and regulations, referenced for the powers conferred in the notification.
Central Board of Indirect Taxes and Customs: An Indian governmental agency responsible for the formulation of policy concerning indirect taxes, including customs duties.
Ministry of Finance Department of Revenue: A department within the Ministry of Finance of the Government of India, responsible for revenue collection and tax administration.
Vizinjham International Seaport: A seaport in Kerala, India, appointed as a coastal port for loading and unloading boulders.
Muthalapozhi: A location in Kerala, India, also appointed as a coastal port for loading and unloading boulders.
Kerala: A state in India where Vizinjham International Seaport and Muthalapozhi are located.
Ms. Adani Vizhinjam Port Private Limited: The company responsible for the construction of the breakwater at Vizinjham International Seaport.
New Delhi: The location where the notification was issued.
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MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 2nd December, 2019
No. 87/2019-Customs (N.T.)
S.O. 4333(E).—In exercise of the powers conferred by clause (d) of sub-section (1) of the 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. 64/94 –Customs (N.T.), dated the 21st November, 1994, published in the
Gazette of India, Extraordinary, vide number S.O. 831 (E), dated the 21st November, 1994, namely: -
In the said notification. –
(a) after the second proviso, the following proviso shall be inserted, namely: -
“Provided also that Vizinjham International Seaport and Muthalapozhi are appointed to be coastal
port for the purposes of loading and unloading boulders for construction of breakwater by M/s. Adani
Vizhinjam Port Private Limited.”
(b) in the TABLE, against serial number 7 relating to the State of Kerala, in column (3), after entry (13), the
following entries shall be inserted, namely: -
“(14) Vizinjham International Seaport
(15) Muthalapozhi.”
[F. No. 574/05/2019-LC]
RUCHI BISHT, Under Secy.
Note : The principal notification was published in the Gazette of India, Extraordinary, vide notification
No. 64/94-Customs(N.T.), dated the 21st November, 1994, vide number S.O. 831(E), dated the
21st November, 1994 and last amended vide notification No. 25/2018-Customs (N.T.), dated the
28th March, 2018, vide number S.O. 1403(E), dated the 28th March 2018.
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