In pursuance of notification No 60 2015 Customs NT published vide number GSR 453 E dated 4thJune 2015 in Gazette of India

## Policy Analysis Report: Notification No. 02/2021-Customs (N.T.) - Amendment to Notification No. 82/2016-Customs (N.T.) **1. Executive Summary:** This report analyzes Notification No. 02/2021-Customs (N.T.), issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (CBIC), Directorate of Revenue Intelligence (DRI). This notification amends Notification No. 82/2016-Customs (N.T.). The core purpose of this amendment is to update the designation of the Commissioner of Customs for specific entries within the original notification. The key finding is the substitution of the existing entry in column 6 for serial numbers 15 and 29 with "Commissioner of Customs Export, New Custom House, Mumbai." This report details the changes, their implications, and affected stakeholders based solely on the provided text. **2. Introduction:** The purpose of this report is to provide a comprehensive analysis of Notification No. 02/2021-Customs (N.T.), focusing on its amendments to Notification No. 82/2016-Customs (N.T.), based on the information contained within the provided government policy text. **3. Policy Overview:** * **Original Policy Being Amended:** Notification No. 82/2016-Customs (N.T.) dated 07.06.2016, published vide S.O. 2019(E) dated 07.06.2016. * **Core Objective(s):** While the specific objectives of Notification No. 82/2016-Customs (N.T.) are not detailed in the provided text, it can be inferred that it establishes a table outlining specific customs-related information. The current amendment suggests a need to keep this information current and accurate. **4. Background and Rationale:** The amendment likely stems from an administrative or organizational change requiring an update to the designated "Commissioner of Customs" for certain entries within the table outlined in Notification No. 82/2016-Customs (N.T.). The change suggests a possible restructuring or realignment of responsibilities within the customs administration, necessitating the update of the responsible authority. **5. Key Provisions / Changes:** This notification is an amendment. The critical change introduced by Notification No. 02/2021-Customs (N.T.) is as follows: * **Specific Part of Original Policy Changed:** The "Table" within Notification No. 82/2016-Customs (N.T.) * **New Rule/Provision:** For serial numbers 15 and 29, in column 6 of the table, the existing entries are replaced with "Commissioner of Customs Export, New Custom House, Mumbai." * **Effect of Change:** This amendment effectively changes the designated official responsible for the items/processes referenced in serial numbers 15 and 29 of the original notification's table to the "Commissioner of Customs Export, New Custom House, Mumbai." This suggests that the responsibilities related to these items/processes now fall under the jurisdiction of this specific Commissioner. **6. Target Audience and Stakeholders:** The target audience and stakeholders directly affected by this amendment include: * **Businesses involved in customs-related activities:** Particularly those dealing with the specific items/processes referenced in serial numbers 15 and 29 of the original notification's table. These businesses will need to direct their communication and compliance efforts to the newly designated "Commissioner of Customs Export, New Custom House, Mumbai." * **Customs Officials:** Specifically, the Commissioner of Customs Export, New Custom House, Mumbai, who will now be responsible for the matters covered in serial numbers 15 and 29. * **Directorate of Revenue Intelligence (DRI):** As the issuing authority, the DRI is responsible for implementing and overseeing the enforcement of this amendment. **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Directorate of Revenue Intelligence (DRI) is the primary responsible agency. The Central Board of Indirect Taxes and Customs (CBIC) also plays a role in overseeing customs regulations. * **Timelines/Procedures:** The notification is effective from the date of its issuance (January 4th, 2021). No specific procedures are outlined in the provided text; however, customs officials are expected to implement the change immediately. Businesses are expected to comply with the new designation. * **Implementation Aspects related to the Changes:** The DRI will need to ensure that internal documentation and communication channels reflect the change in designation. Affected businesses should be notified of the change and directed to the appropriate Commissioner. **8. Expected Outcomes / Impact of Changes:** The likely intended outcome of this specific amendment is to ensure accurate and efficient communication and operations within the customs framework. By updating the designated Commissioner, the amendment aims to streamline processes and reduce potential confusion or delays. The impact of this change will likely be improved clarity regarding responsibility and potentially faster processing times for the affected businesses. **9. Conclusion:** Notification No. 02/2021-Customs (N.T.) is a targeted amendment to Notification No. 82/2016-Customs (N.T.), updating the designated "Commissioner of Customs" for specific entries. While seemingly minor, this amendment is significant for maintaining accuracy and efficiency within the customs administration, ultimately impacting businesses involved in relevant import/export activities. This change ensures that the designated authority is appropriately aligned with current operational structures.

Key Entities Referenced