In pursuance of notification No 602015Customs NT published vide number

## Policy Analysis Report: Notification No. 12/2021-Customs (N.T.) **1. Executive Summary:** This report analyzes Notification No. 12/2021-Customs (N.T.), an amendment to a prior notification (No. 19/2017-Customs (N.T.)), related to the Customs Act, 1962. The amendment involves a substitution of the designated authority in a specific context within the original notification. The key finding is that this amendment likely aims to streamline or clarify operational responsibilities at the Nhava Sheva I customs location. The specific impact is a change in who is the authority regarding serial number 8, in column 5 of the notification. **2. Introduction:** This report provides an analysis of Notification No. 12/2021-Customs (N.T.) issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, Directorate of Revenue Intelligence. This analysis is based solely on the information provided in the notification text. The purpose is to inform stakeholders about the nature and impact of this amendment. **3. Policy Overview:** * This notification is an amendment to Notification No. 19/2017-Customs (N.T.)CAADRI dated 24.11.2017 published vide S.O. 3747E dated 24.11.2017. * The core objective of the original policy (inferred from the introductory text citing the Customs Act) is related to the execution and enforcement of the Customs Act, 1962, specifically section 152. The specific objective of the original notification 19/2017-Customs (N.T.) is not clear from the present amendment text, only. **4. Background and Rationale:** Since this is an amendment, the rationale focuses on the reason for the change. The amendment substitutes "Principal Commissioner of Customs Nhava Sheva-I, Jawaharlal Nehru Custom House, Raigad" for a previous term (not defined in the text). This suggests a need to update the designated authority. The likely reason for this change is a restructuring of responsibilities or a change in personnel at the Nhava Sheva-I, Jawaharlal Nehru Custom House, Raigad Customs office that requires a different official to be named in the context of Notification No.19/2017-Customs (N.T.). **5. Key Provisions / Changes:** * **Specific Part of Original Policy Changed:** The amendment directly alters the Table within Notification No. 19/2017-Customs (N.T.)CAADRI dated 24.11.2017, specifically "against serial number 8, in column 5". * **New Rule/Provision:** The new provision states that "Principal Commissioner of Customs Nhava Sheva-I, Jawaharlal Nehru Custom House, Raigad shall be substituted". * **Effect of Change:** The effect of this change is that the Principal Commissioner of Customs Nhava Sheva-I, Jawaharlal Nehru Custom House, Raigad, now holds the specific responsibilities or powers previously assigned to whomever was previously listed in column 5 of Notification 19/2017 at serial number 8. **6. Target Audience and Stakeholders:** The primary stakeholders directly affected are likely: * The Principal Commissioner of Customs Nhava Sheva-I, Jawaharlal Nehru Custom House, Raigad. * Entities operating within or interacting with the Nhava Sheva-I, Jawaharlal Nehru Custom House, Raigad customs jurisdiction. * Other customs officials and departments who interact with the specified office. * Importers, exporters, and other businesses involved in international trade through Nhava Sheva-I. **7. Implementation Aspects (Inferred):** * **Responsible Agency:** The Directorate of Revenue Intelligence (DRI) and the Central Board of Indirect Taxes and Customs (CBIC) are responsible for the implementation of this amendment. The Principal Commissioner of Customs Nhava Sheva-I is directly responsible for adhering to the changes. * **Timelines/Procedures:** No specific timelines or procedures are detailed in the amendment itself. Implementation is assumed to be immediate upon publication of the notification. * **Implementation specific to the changes:** The Principal Commissioner of Customs Nhava Sheva-I must now assume the responsibilities previously assigned to the previous entity at that specific point of the document. **8. Expected Outcomes / Impact of Changes:** The intended outcome of this change is likely to ensure clarity and accuracy in the designation of authority, which can lead to smoother customs operations. It is expected to avoid any confusion about who holds the designated responsibilities and powers for a specific function covered by Notification 19/2017 as indicated by serial number 8. **9. Conclusion:** Notification No. 12/2021-Customs (N.T.) amends Notification No. 19/2017-Customs (N.T.) by substituting the designated authority at Nhava Sheva-I Customs. This seemingly minor change likely reflects an administrative adjustment to ensure the smooth and efficient operation of customs procedures at that location. This change is significant in maintaining the operational integrity of the customs processes governed by the original notification.

Key Entities Referenced