Executive Summary:
This notification from the Central Board of Indirect Taxes and Customs, Department of Revenue, amends previous customs notifications. It is issued under Section 2(34) of the Customs Act, 1962, and is deemed necessary in the public interest. The notification was released on June 18, 2019.
Key Points / Main Content:
Amendments to Notifications:
* Notification 44/2011-Customs (N.T.): The opening paragraph is amended to include "second proviso to Section 124" in addition to "section 17, section 28, and section 28AAA."
* Notification 40/2012-Customs (N.T.): In the Table, column 3, serial number 3, after item xxxi, the item "xxxi a second proviso to Section 124" is inserted.
Impact Analysis:
Stakeholders: Government of India (Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs)
* Impact: Responsible for implementing and enforcing the amended regulations.
* Action Required: Update internal guidelines and procedures to reflect the changes.
Stakeholders: Customs Officials
* Impact: Must apply the amended regulations when processing customs declarations.
* Action Required: Familiarize themselves with the changes, especially the inclusion of the "second proviso to Section 124."
Stakeholders: Importers, Exporters, and Customs Brokers
* Impact: Subject to the amended regulations, which may affect customs procedures.
* Action Required: Understand the implications of the changes and ensure compliance with the updated requirements.
Key Entities Referenced
Customs Act, 1962: A legal act that defines customs laws and regulations in India.
Central Board of Indirect Taxes and Customs: A government agency responsible for the formulation of policy concerning levy and collection of indirect taxes and customs duties.
Ministry of Finance, Department of Revenue: A department within the Ministry of Finance responsible for revenue collection and tax administration.
New Delhi: The location of the notification's issuance; the capital of India.
S.O. 1974E: An order number associated with the notification.
Section 124: A section of the Customs Act, 1962 referenced in the notification.
442011Customs N.T.: Notification number related to Customs.
402012Customs N.T.: Notification number related to Customs.
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[फ़ा. सं. 450/47/2019-सीमाशु(cid:6)क IV]
ज़Rबैर Sरयाज़, िनदेशक (सीमाशु(cid:6)क)
2893 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 18th June, 2019
No. 43 /2019-Customs(N.T.)
S.O. 1974(E).—In exercise of the powers conferred by sub-section (34) of section 2 of the Customs Act, 1962
(52 of 1962), the Central Board of Indirect Taxes and Customs, being satisfied that it is necessary in the public interest so
to do, hereby directs that each of the notifications of the Government of India, in the Ministry of Finance (Department of
Revenue), specified in column (2) of the Table below, shall be amended, in the manner specified in the corresponding
entry in column (3) of the said Table, namely :—
TABLE
Sl. No. Notification number and date Amendments
(1) (2) (3)
1. 44/2011-Customs (N.T.), dated the 6th In the said notification, in the opening paragraph, for the words and
July, 2011 [vide number S.O. 1541(E), figures “Section 17, Section 28 and Section 28AAA”, the words
dated the 6th July, 2011] and figures “section 17, section 28, section 28AAA and second
proviso to Section 124” shall be substituted.
2. 40/2012-Customs (N.T.), dated the 2nd In the said notification, in the Table, in the column (3) against
May, 2012 [vide number S.O. 993(E), serial number 3, after item (xxxi), the following item shall be
dated the 2nd May, 2012] inserted, namely:-
“(xxxi a) second proviso to Section 124;”.
[F. No. 450/47/2019-Cus.IV]
ZUBAIR RIAZ, Director (Customs)
Note :
(i) The principal notification number 44/2011-Customs (N.T.), dated the 6th July, 2011 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 1541 (E), dated the 6th July, 2011.
(ii) The principal notification number 40/2012-Customs (N.T.), dated the 2nd May, 2012 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 993 (E), dated the 2nd May, 2012.
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.