In exercise of the powers conferred by clauses (b) and (c) 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 amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 63/1994 Customs NT

## Report on Customs Notification No. 102/2022: Amendments to Notification No. 63/1994-Customs (N.T.) **1. Executive Summary:** This report analyzes Notification No. 102/2022-Customs (N.T.), issued by the Ministry of Finance, Department of Revenue on December 8, 2022. This notification introduces amendments to the original Notification No. 63/1994-Customs (N.T.) concerning customs procedures. The core purpose of the amendment, as inferred from the text, is to remove specific restrictions related to the Kulkuli and Nagarkata Land Customs Stations. The key finding is the removal of the restriction on Kulkuli Land Customs Station being appointed *only* for the import of oranges and the removal of time restriction for trade through Nagarkata and Kulkuli Land Customs Stations. **2. Introduction:** This report aims to provide a comprehensive overview of Notification No. 102/2022-Customs (N.T.) based solely on the information provided in the official notification text. The report focuses on the changes introduced to the pre-existing customs regulations and the likely implications of these changes. **3. Policy Overview:** * **Original Policy:** Notification No. 63/1994-Customs (N.T.), dated November 21, 1994. * **Core Objective(s) of Original Policy (Inferred):** While the full scope of the original policy (63/1994) cannot be determined from the amendment text alone, it clearly pertains to the establishment and regulation of Land Customs Stations and the goods permitted for import/export through them. The amendment suggests the original policy included specific restrictions regarding particular goods and time periods for certain customs stations. **4. Background and Rationale:** This notification amends the original policy to remove restrictions on the types of goods and timelines for specific Land Customs Stations. Specifically, the amendment removes the restriction limiting Kulkuli Land Customs Station to the import of oranges only, and removes the time restriction for trade through Nagarkata and Kulkuli Land Customs Stations shall be allowed between the period of 1st day of August to the 31st day of March every year. The likely reason for this amendment is to broaden the operational scope of the Kulkuli and Nagarkata Land Customs Stations, potentially to facilitate increased trade volume or accommodate a wider variety of goods throughout the year. The change suggests that the previous restrictions were deemed either unnecessary, inefficient, or detrimental to trade. **5. Key Provisions / Changes:** This notification is an amendment. The key changes are: * **Specific Part of Original Policy Changed:** The fifth and sixth provisos to the opening paragraph of Notification No. 63/1994-Customs (N.T.) are being omitted. * **New Rule/Provision:** The provisos relating to the restrictions on the Kulkuli Land Customs Station for import of Oranges only and the time restrictions for Nagarkata and Kulkuli Land Customs Stations are omitted entirely. * **Difference/Effect of the Change:** The Kulkuli Land Customs Station is no longer restricted to the import of oranges only and can now handle a wider range of import goods (subject to other applicable regulations). Also, trade through Nagarkata and Kulkuli Land Customs Stations shall be allowed throughout the year, not just between the period of 1st day of August to the 31st day of March every year. **6. Target Audience and Stakeholders:** The primary target audience and stakeholders affected by this amendment include: * Businesses and traders involved in import/export activities through the Kulkuli and Nagarkata Land Customs Stations. * Customs officials and staff at the Kulkuli and Nagarkata Land Customs Stations. * Logistics and transportation companies operating in the region. * Local economies in the vicinity of Kulkuli and Nagarkata Land Customs Stations. **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Central Board of Indirect Taxes and Customs (CBIC) is responsible for implementing and overseeing the changes introduced by this notification. * **Timelines/Procedures:** No specific timelines or procedures are outlined in the amendment text itself. However, the removal of the existing restrictions implies that the changes are effective immediately upon notification, and relevant parties should adjust their operations accordingly. * **Changes to Implementation:** Customs officials at the Kulkuli Land Customs Station no longer need to verify that imports are limited to oranges. The Nagarkata and Kulkuli Land Customs Stations must now facilitate trade throughout the year. **8. Expected Outcomes / Impact of Changes:** The likely intended outcomes of these specific changes include: * Increased trade volume through the Kulkuli and Nagarkata Land Customs Stations due to relaxed restrictions. * Reduced administrative burden on customs officials, as they no longer need to enforce the specific restrictions that have been removed. * Potential economic benefits for local businesses and communities in the areas surrounding the Kulkuli and Nagarkata Land Customs Stations. * Greater flexibility for importers and exporters in utilizing these customs stations. **9. Conclusion:** Notification No. 102/2022-Customs (N.T.) significantly amends Notification No. 63/1994-Customs (N.T.) by removing import restrictions at Kulkuli and Nagarkata Land Customs Stations. This amendment is expected to facilitate increased trade, reduce administrative burden, and stimulate economic activity in the region. The removal of the restrictions demonstrates a shift towards a more liberalized and efficient customs regime for these Land Customs Stations.

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