In the Notification of the Government of India, in the Ministry of Finance

## Report on Corrigendum to Customs Notification No. 23/2021-Customs (N.T.) **1. Executive Summary:** This report analyzes a corrigendum issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, concerning Notification No. 23/2021-Customs (N.T.) dated February 18, 2021. The corrigendum addresses a specific error in the original notification, correcting the designation of the "Commissioner of Customs" from "NSV" to "NSI" within the Custom House, Nhava Sheva, TalUran, DistRaigadh, Maharashtra. This seemingly minor correction is crucial for ensuring accurate communication and proper jurisdictional application of customs regulations for stakeholders operating within that specific region. **2. Introduction:** This report aims to provide a clear and concise analysis of the Corrigendum S.O. 2974(E) issued on July 27, 2021, regarding a correction to the Ministry of Finance's Notification No. 23/2021-Customs (N.T.). The analysis is based solely on the provided text of the corrigendum. **3. Policy Overview:** * This document is a **corrigendum**, indicating an amendment to an existing policy. The original policy being amended is Notification No. 23/2021-Customs (N.T.) dated February 18, 2021. * **Core Objective (Inferred):** The core objective of the corrigendum is to rectify an error within the original notification to ensure accuracy and avoid confusion regarding the responsible customs authority at a specific location. **4. Background and Rationale:** * This is an **amendment**. The reason for this specific amendment is to correct a typographical or factual error in the original Notification No. 23/2021-Customs (N.T.). The original notification incorrectly designated the Commissioner of Customs as "NSV" instead of the correct designation, "NSI," for a specific Custom House location. This correction is essential for ensuring that businesses and individuals interact with the correct customs authority. **5. Key Provisions / Changes:** * **Specific Part of Original Policy Changed:** The corrigendum specifically amends column 3 and column 4 of the Table on page number 3 of the original Notification No. 23/2021-Customs (N.T.). * **New Rule/Provision:** The new rule/provision is a correction to the designation of the "Commissioner of Customs." The text replaces "Commissioner of Customs, NSV, Custom House, Nhava Sheva, TalUran, DistRaigadh, Maharashtra" with "Commissioner of Customs, NSI, Custom House, Nhava Sheva, TalUran, DistRaigadh, Maharashtra." * **Difference/Effect of Change:** The effect of this change is to accurately identify the Commissioner of Customs responsible for the specified location as "NSI" instead of the incorrect "NSV". This ensures that businesses and individuals comply with the correct authority for customs-related matters at that location. **6. Target Audience and Stakeholders:** Based on the provided text, the directly affected audience and stakeholders include: * Businesses and individuals involved in import/export activities within the jurisdiction of the Custom House, Nhava Sheva, TalUran, DistRaigadh, Maharashtra. * The Commissioner of Customs, NSI, Custom House, Nhava Sheva, TalUran, DistRaigadh, Maharashtra. * Customs officials and personnel responsible for enforcing customs regulations in the specified region. **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs (CBIC) are the responsible agencies. * **Timelines/Procedures:** The corrigendum is effective from the date of its publication (July 27, 2021). The implementation involves updating records and systems to reflect the corrected designation of the Commissioner of Customs. **8. Expected Outcomes / Impact of Changes:** The intended outcome of this specific change is to ensure: * Accurate communication and correspondence with the correct customs authority. * Proper application of customs regulations and procedures within the jurisdiction of the Custom House, Nhava Sheva. * Reduced confusion and potential errors in customs-related transactions. The potential impact of the amendment is a smoother and more efficient customs process for businesses and individuals operating within the affected region. By correcting the designation of the Commissioner of Customs, the amendment helps ensure that stakeholders interact with the correct authority and comply with the relevant regulations. **9. Conclusion:** The Corrigendum S.O. 2974(E) is a crucial correction to Notification No. 23/2021-Customs (N.T.), ensuring accurate identification of the responsible customs authority at the Custom House, Nhava Sheva. While seemingly minor, this correction is significant for businesses and individuals involved in import/export activities in the region, promoting efficient and compliant customs operations.

Key Entities Referenced