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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

Gazette Notification Extension

  • Notification 05/2024-Customs (N.T.) extends the validity of Notification 18/2023-Customs (N.T.).

Key Changes

  • The original notification 18/2023-Customs (N.T.) has been amended.
  • The date '19th January, 2024' in paragraph 2 of the original notification has been replaced with '29th February, 2024'.
  • This effectively extends the period of applicability of the provisions under Notification 18/2023-Customs (N.T.) by approximately one month.

Impact Analysis

Importers and Exporters

  • Businesses should review their import/export plans and documentation to ensure compliance with the extended deadline.

Customs Authorities

  • Customs systems and processes may need to be updated to reflect the new deadline.

Legal and Compliance Teams

  • They should also assess whether any further actions are required to ensure compliance during the extended period.

Key Entities Referenced

Ministry of Finance (Department of Revenue): The ministry responsible for issuing the notification. Central Board of Indirect Taxes and Customs (CBIC): The authority that issued the notification under the powers conferred by the Customs Act, 1962. Customs Act, 1962: The principal legislation governing customs duties and related matters in India. Section 51A(4) provides the CBIC with the power to issue such notifications. Notification No. 18/2023-Customs (N.T.): The original notification being amended, dated March 30, 2023, vide S.O. 1528(E). Notification No. 31/2023-Customs (N.T.): An earlier amendment to Notification No. 18/2023-Customs (N.T.) dated April 26, 2023, vide S.O. 1935(E). Notification No. 49/2023-Customs (N.T.): An earlier amendment to Notification No. 18/2023-Customs (N.T.) dated June 30, 2023, vide S.O. 2831(E). Notification No. 69/2023-Customs (N.T.): An earlier amendment to Notification No. 18/2023-Customs (N.T.) dated September 27, 2023, vide S.O. 4253(E). Notification No. 87/2023-Customs (N.T.): An earlier amendment to Notification No. 18/2023-Customs (N.T.) dated November 29, 2023, vide S.O. 5086(E).
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-19012024-251522 CG-DxLx-xEG-I1D9H0x1x2x0 24-251522 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.ं 302] नई दिल्ली, िुक्रिार, िनिरी 19, 2024/पौष 29, 1945 No. 302] 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 05/2024-सीमा िल्ु क (ग.ै टे.) का.आ. 313(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 18/2023-सीमािुल्क (ग.ैटे), जिसे का.आ. 1528(अ) दिनांक 30 माच ड 2023 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,ें '19 िनिरी, 2024', िब्िों के स्ट्थान पर '29 फ़रिरी, 2024', िब्िों को प्रजतस्ट्थाजपत दकया िायेगा। [फा. स.ं 442/02/2017-सीमा िुल्क IV(पाट)ड ] संिीत कुमार, अिर सजचि 482 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] नोट: मलू अजधसूचना संख्या 18/2023-सीमािुल्क(ग.ैटे) दिनांक 30 माचड, 2023, को का.आ. 1528(अ) दिनांक 30 माच,ड 2023 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उपखंड II म ें प्रकाजित दकया गया था और अजधसूचना संख्या 31/2023-सीमािुल्क(ग.ैटे) दिनांक 26 अप्रैल, 2023, जिसे का.आ. 1935(अ) जिसे दिनांक 26 अप्रैल, 2023 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उपखंड II म ें प्रकाजित दकया गया था, अजधसूचना संख्या 49/2023-सीमािुल्क(ग.ैटे.) दिनांक 30 िून, 2023 जिसे का.आ. 2831(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 69/2023-सीमािुल्क(ग.ै ट.े ) दिनांक 27 जसतम्बर, 2023 जिसे का.आ. 4253(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 87/2023-सीमािुल्क(ग.ै ट.े ) दिनांक 29 निंबर, 2023 जिसे का.आ. 5086(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. 05/2024-Customs (N.T.) S.O. 313(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 amendments to the notification No.18/2023-Customs (N.T.) dated the 30th March, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide S.O. 1528 (E), dated the 30th March, 2023, namely, - In the said notification, in para 2, for the words, ‘19th January, 2024’, the words ‘29th February, 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. 18/2023–Customs (N.T.), dated the 30th March, 2023, vide number S. O. 1528 (E), dated the 30th March, 2023 and was amended by notification no. 31/2023-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. 1935(E), dated the 26th April, 2023, notification no. 49/2023-Customs (N.T.) dated the 30h June, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 2831(E), dated the 30th June, 2023, notification no. 69/2023-Customs (N.T.) dated the 27th September, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 4253(E), dated the 27th September, 2023 and notification no. 87/2023-Customs (N.T.) dated the 29th November, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 5086(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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