Executive Summary:
This notification, issued by the Central Board of Indirect Taxes and Customs, introduces amendments to previous notifications concerning customs regulations. It omits certain entries related to specific customs commissioners and adds a new entry for Chief Commissioner of Customs, Mumbai ZoneII Audit, Nhava Sheva. These amendments take effect on January 1, 2019.
Key Points / Main Content:
Amendments to Notifications:
* Notification No. 82/2017-Customs (N.T.): Item (iv) against Sl.No.4 in column 3 of Table 1 is omitted.
* Notification No. 82/2017-Customs (N.T.): In Table 2, the entry "Commissioner of Customs Nhava Sheva IV, Mumbai ZoneII" in column 3 against Sl.No.7 is omitted.
* Notification No. 82/2017-Customs (N.T.): In Table 2, the entry in column 4 against Sl.No.7, "Additional Commissioners, or Joint Commissioners, or Deputy Commissioners, or Assistant Commissioners, of Customs working under the control of Commissioner of Customs Nhava Sheva IV, Mumbai, ZoneII" is omitted.
* Notification No. 85/2017-Customs (N.T.): A new entry is inserted after Sl.No.3 in the Table, adding "Chief Commissioner of Customs, Mumbai ZoneII Audit, Nhava Sheva" as Sl.No.4, with corresponding entries in columns 1, 2, and 3.
* Notification No. 92/2017-Customs (N.T.): Item (iv) against Sl.No.3 in column 3 of the Table is omitted.
Effective Date:
* The notification comes into force on January 1, 2019.
Impact Analysis:
Customs Officials:
Impact: Modifies the assignment of responsibilities and areas of control for customs officials, including Commissioners, Additional Commissioners, Joint Commissioners, Deputy Commissioners, and Assistant Commissioners.
Action Required: Customs officials need to be aware of the changes in jurisdiction and reporting lines.
Central Board of Indirect Taxes and Customs:
Impact: The board is responsible for implementing and enforcing the changes outlined in the notification.
Action Required: The board needs to ensure that the changes are communicated effectively to all relevant stakeholders and that systems are updated accordingly.
Importers/Exporters:
Impact: May experience changes in the processing of customs clearances depending on the assignment of their cases, however the document provides no context to infer that this will have any practical effect.
Action Required: Importers/Exporters may need to note the changes for customs procedures from 1st January 2019.
Key Entities Referenced
Central Board of Indirect Taxes and Customs: An organization under the Department of Revenue, Ministry of Finance, responsible for the administration of indirect taxes in India.
Customs Act, 1962: The primary legislation governing customs laws and regulations in India.
Ministry of Finance Department of Revenue: The government ministry responsible for financial matters, including revenue collection and taxation.
New Delhi: The location where the notification was issued.
G.S.R.1236E: A reference number associated with the notification.
Zubair Riaz: Director, Customs
Commissioner of Customs Nhava ShevaIV, Mumbai ZoneII: Designated customs authority
All India Mumbai ZoneII Audit: Designated audit location
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2017 के तहत (cid:30)कािशत, म 6 ─
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(ii) सारणी 2 म,6 Dम सं<या 7 के सम(, ─
(क) कॉलम (3) म,6 (cid:30)िविG “आयु , सीमाशु(cid:3)क (%हावा शेवा –IV), मुंबई ज़ोन –II” को िनरिसत कर (cid:1)दया जाएगा;
(ख) कॉलम (4) म,6 (cid:30)िविG “आयु , सीमाशु(cid:3)क (%हावा शेवा –IV), मुंबई, ज़ोन –II के िनयं/ण म 6 काय-रत अपर आय ु , या
संयु आय ु , या उपायु , या सहायक आयु , सीमाशु(cid:3)क” को िनरिसत कर (cid:1)दया जाएगा;
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7592 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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परी(ा), %हावा शेवा
(ग) अिधसूचना सं<या 92/2017-सीमाशु(cid:3)क (गै.टै.), (cid:1)दनांक 28 िसत(cid:7)बर, 2017, सा.का.िन. 1210 (अ), (cid:1)दनांक 28 िसत(cid:7)बर,
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2. यह अिधसूचना 1 जनवरी, 2019 से लागू होगी।
[फा. स. 450/100/2017- सीमाशु(cid:3)क IV]
ज़Nबैर Oरयाज़, िनदेशक (सीमाशु(cid:3)क)
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119/2017- सीमाशु(cid:23)क (गै.टै.), (cid:25)दनांक 28 (cid:25)दस1बर, 2017, िजसे सा.का.िन. 1589 (अ), (cid:25)दनांक 28 (cid:25)दस1बर, 2017 के
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXS AND CUSTOMS)
NOTIFICATION
New Delhi, the 27th December, 2018
No. 100 / 2018-Customs (N.T.)
G.S.R. 1236(E).— In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act,
1962 (52 of 1962), the Central Board of Indirect Taxes and Customs, hereby makes following further amendments in the
notifications of the Government of India, Ministry of Finance (Department of Revenue), in the following manner, namely :-
(a) in the notification No.82/2017-Customs(NT), dated the 24th August, 2017, published vide number G.S.R.1064
(E) dated the 24th August, 2017, ─
(i) in Table 1, against Sl.No.4, in column (3), item (iv) shall be omitted;
(ii) in the Table 2, against Sl.No.7, ─¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
(A) in column (3), the entry “Commissioner of Customs (Nhava Sheva-IV), Mumbai Zone-II” shall be omitted;
(B) in column (4), the entry “Additional Commissioners, or Joint Commissioners, or Deputy Commissioners, or
Assistant Commissioners, of Customs working under the control of Commissioner of Customs (Nhava Sheva-
IV), Mumbai, Zone-II” shall be omitted;
(b) in the notification No.85/2017-Customs(NT), dated the 7th September,2017, published vide number G.S.R.1136 (E),
dated the 7th September, 2017, in the Table, after Sl.No.3 and the entries relating thereto, the following shall be inserted,
namely:-
(1) (2) (3) (4)
“4 Chief Commissioner of Customs, Commissioner of Customs All India”
Mumbai Zone-II (Audit), Nhava Sheva
(c) in the notification No.92/2017-Customs(NT), dated the 28th September, 2017, published vide number G.S.R.1210 (E),
dated the 28th September,2017, in the Table, against Sl.No.3, in column (3), item (iv) shall be omitted.
2. This notification shall come into force with effect from the 1st January, 2019.
[F. No.450/100/2017- Cus IV]
ZUBAIR RIAZ, Director (Customs)
Note :
1. The principal notification No. 82/2017-Customs (N.T.), dated the 24th August, 2017 was
published in the Gazette of India, Extraordinary vide number G.S.R. 1064(E), dated the 24th August,
2017 and was last amended vide notification No. 75/2018-Customs (N.T.), dated the 21st August,
2018, published in the Gazette of India, Extraordinary vide number G.S.R.791(E), dated the 21st
August, 2018.
2. The principal notification No. 85/2017-Customs (N.T.), dated the 7th September, 2017 was
published in the Gazette of India, Extraordinary vide number G.S.R. 1136(E), dated the 7th September,
2017 and was last amended vide notification No. 119/2017-Customs (N.T.), dated the 28th December,
2017, published in the Gazette of India, Extraordinary vide number G.S.R.1589(E), dated the 28th
December, 2017.
3. The principal notification No. 92/2017-Customs (N.T.), dated the 28th September, 2017 was
published in the Gazette of India, Extraordinary vide number G.S.R. 1210(E), dated the 28th
September, 2017 and was last amended vide notification No. 24/2018-Customs (N.T.), dated the 28th
March, 2018, published in the Gazette of India, Extraordinary vide number G.S.R.294(E), dated the
28th March, 2018.
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.