Executive Summary:
This notification, dated May 14, 2020, amends Notification No. 50/2017-Customs, dated June 30, 2017, regarding customs duties. It extends the validity of certain certificates issued for the financial year 2019-20, which were initially valid until March 31, 2020. The extension is valid until September 30, 2020, for the import of unutilized value and quantity of specified goods.
Key Points / Main Content:
Amendment Details:
* The notification provides amendments to the original notification No. 50/2017-Customs.
* These amendments are made under the powers conferred by the Customs Act, 1962, and the Customs Tariff Act, 1975.
Certificate Validity Extension:
* Condition Nos. 10, 21, 28, 32, 33, 36, and 101 in the ANNEXURE of the original notification are amended.
* A proviso is inserted in Condition c of Condition Nos. 10, 21, 28, 32, 33, and 101, and in Condition b of Condition No. 36.
* The validity of certificates issued for the financial year 2019-20, initially valid until March 31, 2020, is extended up to September 30, 2020.
* The extension applies to the import of unutilized value and quantity of goods or items specified in the certificates.
Impact Analysis:
Importers:
* Impact: Importers holding certificates issued for the financial year 2019-20 can continue to import goods using the unutilized value and quantity specified in those certificates until September 30, 2020.
* Action Required: Importers should take note of the extended validity period and ensure that they utilize their certificates before September 30, 2020.
Customs Authorities:
* Impact: Customs authorities need to recognize the extended validity of the specified certificates.
* Action Required: Customs authorities must implement the changes in the notification and allow imports based on the extended certificate validity until September 30, 2020.
Central Government (Ministry of Finance, Department of Revenue):
* Impact: Responsible for implementing and overseeing the amended notification.
* Action Required: Ensure the notification is properly communicated and implemented by all relevant departments and stakeholders.
Key Entities Referenced
Ministry of Finance: The government ministry responsible for financial matters.
Department of Revenue: A department within the Ministry of Finance.
New Delhi: The location where the notification was issued.
Customs Act, 1962: An act of parliament related to customs duties.
Customs Tariff Act, 1975: An act of parliament related to customs tariffs.
Central Government: The executive branch of the Government of India.
G.S.R. 785E: The identifying number of the original gazette notification being amended.
Gopal Krishna Jha: Director Drawback at Ministry of Finance.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. NO. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एxलxx.-GअID.-E1x4xx0 52020-219373
CG-DL-E-14052020-219373
असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 222] नई ददल्ली, बहृ स्ट्प जतिार, मई 14, 2020/ििै ाख 24, 1942
No. 222] NEW DELHI, THURSDAY, MAY 14, 2020/VAISAKHA 24, 1942
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई ददल्ली, 14 मई, 2020
स.ं 23/2020-सीमािल्ु क
सा.का.जन. 296(अ).—सीमािुल्क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उपधारा(1) और सीमािुल्क
टैररफ अजधजनयम 1975 (1975 का 51) की धारा 3 की उपधारा(12) के तहत प्रदत्त िजियों का प्रयोग करत े हुए, केंद्र
सरकार, इस बात से संतष्टु होते हुए दक ऐसा करना िनजहत में आिश्यक ह,ै एतद ् द्वारा, भारत सरकार, जित्त मंत्रालय
(रािस्ट्ि जिभाग) की अजधसूचना सं. 50/2017-सीमािुल्क, ददनांक 30 िनू , 2017, जिसे सा.का.जन. 785(अ), ददनांक 30
िून, 2017 के तहत भारत के रािपत्र, असाधारण, के भाग II, खण्ड 3, उपखण्ड (1) में प्रकाजित दकया गया था, में और आग े
भी जनम्नजलजखत संिोधन करती ह,ै यथा:-
उि अजधसूचना में, अनुबंध म,ें-
(i) ितत स.ं10 म,ें ितत (ग) म,ें जनम्नजलजखत परंतुक को अंत: स्ट्थाजपत दकया िाएगा यथा:-
“बिते दक उि प्रमाण पत्र की िैधता, जिसे जित्तीय िर्त 2019-20 के जलए तथा 31 माचत, 2020 तक के जलए िारी दकया
गया था, उि प्रमाण पत्र में जिजनर्ददष्ट अप्रयुि िस्ट्तओंु के मूल्य और मात्रा के आयात के मामले में 30 जसतंबर, 2020 तक बढा
दी िाएगी।“;
(ii) ित त सं. 21 म,ें ितत (ग) में, जनम्नजलजखत परंतुक को अंत: स्ट्थाजपत दकया िाएगा यथा:-
2027 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
“बिते दक उि प्रमाण पत्र की िैधता, जिसे जित्तीय िर्त 2019-20 के जलए तथा 31 माचत, 2020 तक के जलए िारी दकया
गया था, उि प्रमाण पत्र में जिजनर्ददष्ट अप्रयिु मदों के मल्ू य और मात्रा के आयात के मामल े में 30 जसतंबर, 2020 तक बढा
दी िाएगी।”;
(iii) ित त सं. 28 में ितत(ग) म,ें जनम्नजलजखत परंतुक को अंत: स्ट्थाजपत दकया िाएगा यथा:-
“बिते दक उि प्रमाण पत्र की िैधता, जिसे जित्तीय िर्त 2019-20 के जलए तथा 31 माचत, 2020 तक के जलए िारी दकया
गया था, उि प्रमाण पत्र में जिजनर्ददष्ट अप्रयुि िस्ट्तओंु के मल्ू य और मात्रा के आयात के मामले में 30 जसतंबर, 2020 तक बढा
दी िाएगी।”;
(iv) ितत स.ं 32 में, ित(त ग) में, जनम्नजलजखत परंतुक को अंत: स्ट्थाजपत दकया िाएगा यथा:-
“बिते दक उि प्रमाण पत्र की िैधता, जिसे जित्तीय िर्त 2019-20 के जलए तथा 31 माचत, 2020 तक के जलए िारी दकया
गया था, उि प्रमाण पत्र में जिजनर्ददष्ट अप्रयुि िस्ट्तओंु के मल्ू य और मात्रा के आयात के मामले में 30 जसतंबर, 2020 तक बढा
दी िाएगी।”;
(v) ित त सं. 33 म,ें ितत(ग) में, जनम्नजलजखत परंतुक को अंत: स्ट्थाजपत दकया िाएगा यथा:-
“बिते दक उि प्रमाण पत्र की िैधता, जिसे जित्तीय िर्त 2019-20 के जलए तथा 31 माचत, 2020 तक के जलए िारी दकया
गया था, उि प्रमाण पत्र में जिजनर्ददष्ट अप्रयुि िस्ट्तओंु के मल्ू य और मात्रा के आयात के मामले में 30 जसतंबर, 2020 तक बढा
दी िाएगी।”;
(vi) ितत स.ं 36 में, ित(त ख) में, जनम्नजलजखत परंतुक को अंत: स्ट्थाजपत दकया िाएगा यथा:-
“बिते दक उि प्रमाण पत्र की िैधता, जिसे जित्तीय िर्त 2019-20 के जलए तथा 31 माचत, 2020 तक के जलए िारी दकया
गया था, उि प्रमाण पत्र में जिजनर्ददष्ट अप्रयुि िस्ट्तओंु के मल्ू य और मात्रा के आयात के मामले में 30 जसतंबर, 2020 तक बढा
दी िाएगी।”;
(vii) ितत सं. 101 म,ें ित(त ग) में, जनम्नजलजखत परंतुक को अंत: स्ट्थाजपत दकया िाएगा यथा:-
“बिते दक उि प्रमाण पत्र की िैधता, जिसे जित्तीय िर्त 2019-20 के जलए तथा 31 माचत, 2020 तक के जलए िारी दकया
गया था, उि प्रमाण पत्र में जिजनर्ददष्ट अप्रयुि िस्ट्तओंु के मल्ू य और मात्रा के आयात के मामले में 30 जसतंबर, 2020 तक बढा
दी िाएगी।” ।
[फा. सं. 605/10/2020-डीबीके]
गोपाल कृष्ण झा, जनदेिक (ड्राबैक)
नोट: प्रधान अजधसूचना सं. 50/2017-सीमािुल्क, ददनांक 30 िून, 2017 को सा.का.जन. 785 (अ), ददनांक 30 िनू , 2017
के तहत भारत के रािपत्र, असाधारण के भाग II, खण्ड 3, उपखण्ड (1) म ें प्रकाजित दकया गया था और इसमें अंजतम बार
अजधसूचना सं. 01/2020-सीमािुल्क ददनांक 02 फरिरी, 2020, जिसे सा.का.जन.61 (अ), ददनांक 2 फरिरी, 2020 के
तहत भारत के रािपत्र, असाधारण के भाग II, खण्ड 3, उपखण्ड (1) में प्रकाजिक दकया गया था, के द्वारा संिोजधत दकया
गया ह।ै[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 14th May, 2020
No. 23/2020-Customs
G.S.R. 296 (E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962
(52 of 1962) and sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government, on
being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the
notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 50/2017-Customs, dated
the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide, number
G.S.R. 785(E), dated the 30th June, 2017, namely:-
In the said notification, in the ANNEXURE, -
(i) in Condition No. 10, in Condition (c), the following proviso shall be inserted, namely:-
“Provided that the validity of the said certificate, issued for the financial year 2019-20, upto the period of
31st March, 2020, shall be extended upto 30th September, 2020 for import of unutilised value and quantity of
goods specified in the said certificate.”;
(ii) in Condition No. 21, in Condition (c), the following proviso shall be inserted, namely:-
“Provided that the validity of the said certificate, issued for the financial year 2019-20, upto the period of 31st
March, 2020, shall be extended upto 30th September, 2020 for import of unutilised value and quantity of item(s)
specified in the said certificate.”;
(iii) in Condition No. 28, in Condition (c), the following proviso shall be inserted, namely:-
“Provided that the validity of the said certificate, issued for the financial year 2019-20, upto the period of 31st
March, 2020, shall be extended upto 30th September, 2020 for import of unutilised value and quantity of goods
specified in the said certificate.”;
(iv) in Condition No. 32, in Condition (c), the following proviso shall be inserted, namely:-
“Provided that the validity of the said certificate, issued for the financial year 2019-20, upto the period of 31st
March, 2020, shall be extended upto 30th September, 2020 for import of unutilised value and quantity of goods
specified in the said certificate.”;
(v) in Condition No. 33, in Condition (c), the following proviso shall be inserted, namely:-
“Provided that the validity of the said certificate, issued for the financial year 2019-20, upto the period of 31st
March, 2020, shall be extended upto 30th September, 2020 for import of unutilised value and quantity of goods
specified in the said certificate.”;
(vi) in Condition No. 36, in Condition (b), the following proviso shall be inserted, namely:-
“Provided that the validity of the said certificate, issued for the financial year 2019-20, upto the period of 31st
March, 2020, shall be extended upto 30th September, 2020 for import of unutilised value and quantity of goods
specified in the said certificate.”;
(vii) in Condition No. 101, in Condition (c), the following proviso shall be inserted, namely:-
“Provided that the validity of the said certificate, issued for the financial year 2019-20, upto the period of 31st
March, 2020, shall be extended upto 30th September, 2020 for import of unutilised value and quantity of goods
specified in the said certificate.”
[F. No. 605/10/2020-DBK]
GOPAL KRISHNA JHA, Director (Drawback)
Note: The principal notification No. 50/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide, number G.S.R. 785(E), dated the 30th June, 2017 and was last
amended by notification No. 01/2020-Customs, dated the 2nd February, 2020, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 61(E), dated the 2nd February, 2020.
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.