Home India Ministry of Finance In exercise of the powers conferred by sub section (4) of se...
Date: 19-Jan-2024 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by sub section (4) of section 51A of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • The notification No. 06/2024-Customs (N.T.) issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, amends notification No. 19/2022-Customs (N.T.)

Key Changes

  • The notification substitutes the date '20th January, 2024' with '1st March, 2024' in para 2 of the original notification No. 19/2022-Customs (N.T.).
  • This effectively extends the deadline or validity period associated with the original notification by approximately one month and ten days.

Impact Analysis

Customs Brokers/Agents

  • Customs brokers and agents need to update their systems and processes to reflect the revised date of 1st March, 2024. They should also inform their clients about this change.

Importers/Exporters

  • Action Item: Review current import/export operations and assess the impact of the extended timeline. Adjust logistics and compliance strategies accordingly.

Central Board of Indirect Taxes and Customs (CBIC)

  • Action Item: Communicate the amendment to all field formations and update relevant documentation.

Key Entities Referenced

Central Board of Indirect Taxes and Customs (CBIC): The authority issuing the notification and responsible for administering customs laws. Customs Act, 1962: The principal legislation governing customs duties and procedures in India. Section 51A empowers the CBIC to issue notifications. Notification No. 19/2022-Customs (N.T.): The original notification being amended by this notification. It was issued on March 30, 2022. Ministry of Finance, Department of Revenue: The government ministry responsible for fiscal policy, taxation, and customs.
Official Source Record View Original Source →
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-19012024-251523 CG-DxLx-xEG-I1D9H0x1x2x0 24-251523 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (ii) PART II—Section 3—Sub-section (ii) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 303] नई दिल्ली, िुक्रिार, िनिरी 19, 2024/पौष 29, 1945 No. 303] NEW DELHI, FRIDAY, JANUARY 19, 2024/PAUSHA 29, 1945 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर एि ं सीमािल्ु क बोडड) अजधसचू ना नई दिल्ली, 19 िनिरी, 2024 सख्ं या 06/2024-सीमा िल्ु क (ग.ै टे.) का.आ. 314(अ).—सीमािुल्क अजधजनयम, 1962 (1962 का 52) की धारा 51क की उपधारा (4) के तहत प्रित िजियों का प्रयोग करते हुए, केन्द्द्रीय अप्रत्यक्ष कर एि ं सीमािुल्क बोड,ड इस बात से संतुष्ट होते हुए दक ऐसा करना आिश्यक और समीचीन ह,ै एतिद्वारा, अजधसूचना संख्या 19/2022-सीमािुल्क (ग.ैटे), जिसे का.आ. 1512(अ) दिनांक 30 माच ड 2022 के तहत भारत के रािपत्र, असाधारण, के भाग II खंड 3, उपखंड (ii) म ें प्रकाजित दकया गया था, में और आग े भी जनम्नजलजखत संिोधन करता ह,ै यथा,- उि अजधसूचना म,ें पैरा 2 म,ें '20 िनिरी, 2024', िब्िों के स्ट्थान पर '1 माचड, 2024 ', िब्िों को प्रजतस्ट्थाजपत दकया िायेगा। [फा. स.ं 442/02/2017-सीमा िुल्क IV(पाट)ड ] संिीत कुमार, अिर सजचि 483 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] नोट: मलू अजधसूचना संख्या 19/2022-सीमािुल्क(ग.ै टे) दिनांक 30 माच,ड 2022, को का. आ. 1512(अ) दिनांक 30 माच,ड 2022 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उपखंड II म ें प्रकाजित दकया गया था और अजधसूचना संख्या 48/2022-सीमािुल्क(ग.ै ट)े दिनांक 31 मई, 2022 जिसे का. आ. 2494(अ) दिनांक 31 मई, 2022 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उपखंड II म ें प्रकाजित दकया गया था, अजधसूचना संख्या 99/2022 -सीमािुल्क(ग.ै ट.े ) दिनांक 29 निंबर, 2022 जिसे का. आ. 5540(अ) दिनांक 29 निम्बर, 2022 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उप खंड II म ें प्रकाजित दकया गया था, अजधसूचना स.ं 19/2023-सीमािुल्क (ग.ैटे.), दिनांक 30 माच,ड 2023 जिसे का.आ. 1529 (अ), दिनांक 30 माच,ड 2023 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उपखंड II म ें प्रकाजित दकया गया था, अजधसूचना संख्या 30/2023 -सीमािुल्क(ग.ैटे.) दिनांक 26 अप्रलै , 2023 जिसे का. आ. 1934(अ) दिनांक 26 अप्रैल, 2023 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उप-खंड (ii) म ें प्रकाजित दकया गया था, अजधसूचना संख्या 48/2023 -सीमािुल्क(ग.ैटे.) दिनांक 30 िून, 2023 जिसे का. आ. 2830(अ) दिनांक 30 िून, 2023 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उप-खंड (ii) म ें प्रकाजित दकया गया था, द्वारा संिोजधत दकया गया था, अजधसूचना संख्या 70/2023 -सीमािुल्क(ग.ै ट.े ) दिनांक 27 जसतम्बर, 2023 जिस े का. आ. 4254(अ) दिनांक 27 जसतम्बर, 2023 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उप-खंड (ii) म ें प्रकाजित दकया गया था, और अजधसूचना संख्या 88/2023 -सीमािुल्क(ग.ै टे.) दिनाकं 29 निंबर, 2023 जिसे का. आ. 5087(अ) दिनांक 29 निंबर, 2023 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उप-खंड (ii) म ें प्रकाजित दकया गया था, द्वारा संिोजधत दकया गया था | MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 19th January, 2024 No. 06/2024-Customs (N.T.) S.O. 314(E).—In exercise of the powers conferred by sub-section (4) of section 51A of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs, on being satisfied that it is necessary and expedient to do so, hereby makes the following further amendments to the Notification No.19/2022-Customs (N.T.) dated the 30th March, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide S.O. 1512 (E), dated the 30th March, 2022, namely, - In the said notification, in para 2, for the words, '20th January, 2024', the words ‘1st March, 2024’ shall be substituted. [F. No. 442/02/2017-Cus IV(Pt)] SANJEET KUMAR, Under Secy. Note: The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide notification no. 19/2022–Customs (N.T.), dated the 30th March, 2022, vide number S. O. 1512 (E), dated the 30th March, 2022 and was amended by notification no. 48/2022-Customs (N.T.) dated the 31st May, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 2494 (E), dated the 31st May, 2022, notification no. 99/2022-Customs (N.T.) dated the 29th November, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 5540 (E), dated the 29th November, 2022, notification no. 19/2023-Customs (N.T.) dated the 30th March, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 1529 (E), dated the 30th March , 2023, notification no. 30/2023-Customs (N.T.) dated the 26th April, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 1934 (E), dated the 26th April, 2023, notification no. 48/2023-Customs (N.T.) dated the 30th June, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide S.O. 2830(E), dated the 30th June, 2023, notification no. 70/2023-Customs (N.T.) dated the 27th September, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide S.O. 4254(E), dated the 27th September, 2023 and notification no. 88/2023-Customs (N.T.) dated the 29th November, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide S.O. 5087(E), dated the 29th November, 2023. 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.

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