Home India Ministry of Finance Notification 09 of 2022 Customs...
Date: 2022-02-01 Category: Extra Ordinary State: Union Government Country: India

Notification 09 of 2022 Customs

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Okay, I'm ready to analyze the provided policy text and generate the report. **Report on Amendment to Customs Notifications** **1. Executive Summary:** This report analyzes a notification issued by the Ministry of Finance, Department of Revenue, which amends several existing Customs notifications. The core purpose of these amendments is to clarify that conditional exemptions granted under these notifications are valid until March 31, 2023, unless otherwise varied or rescinded, as per subsection 4A of section 25 of the Customs Act, 1962. The key finding is that these amendments provide a clear and consistent end date for existing conditional exemptions, reducing uncertainty for stakeholders. **2. Introduction:** This report aims to provide an informative overview of a notification published in the Gazette of India on February 1, 2022, pertaining to amendments of several existing Customs notifications. The analysis is based solely on the provided text. **3. Policy Overview:** * This is an amendment to existing policies. * Core Objective: The core objective of these amendments is to clarify the validity period of conditional exemptions granted under the existing Customs notifications, ensuring consistency and clarity for stakeholders. The notification ensures that exemptions are valid up to March 31, 2023, unless modified earlier. **4. Background and Rationale:** * Amendment: The reason for these amendments appears to be the need for clarity regarding the expiry dates of existing conditional exemptions. Subsection 4A of section 25 of the Customs Act, 1962 likely introduced some uncertainty about the validity of these exemptions, necessitating the clarification provided in the amendments. The amendments aim to remove doubts regarding the duration of these exemptions and ensure consistent application of the Customs Act. **5. Key Provisions / Changes:** This is an amendment, focusing on the specific changes introduced by the provided amendment text. The notification amends the following existing Customs notifications: 1. Notification No. 14694-Customs, dated the 13th July, 1994 2. Notification No. 14794-Customs, dated the 13th July, 1994 3. Notification No. 3996-Customs, dated the 23rd July, 1996 4. Notification No. 5096-Customs, dated the 23rd July, 1996 5. Notification No. 302004-Customs, dated the 28th January, 2004 6. Notification No. 812005-Customs, dated the 8th September, 2005 7. Notification No. 52017-Customs, dated the 2nd February, 2017 8. Notification No. 162017-Customs, dated the 20th April, 2017 9. Notification No. 322017-Customs, dated the 30th June, 2017 * Specific Changes: The primary change introduced by the amendment is the insertion of an "Explanation" in most of the listed notifications. This "Explanation" clarifies that the conditional exemptions provided under these notifications are valid until March 31, 2023, unless varied or rescinded earlier, as per subsection 4A of section 25 of the Customs Act, 1962. For Notification No. 3996, specific serial numbers in the TABLE are being omitted and the aforementioned explanation is inserted. For Notification No. 322017, the table has an explantion also inserted. * Effect of Changes: The effect of this change is to provide a definitive end date for the conditional exemptions, unless explicitly changed. This reduces ambiguity for businesses and individuals relying on these exemptions for customs duties. **6. Target Audience and Stakeholders:** Based on the text, the target audience and stakeholders directly affected by these amendments are businesses and individuals involved in import/export activities who benefit from or rely on the conditional exemptions provided under the listed Customs notifications. This includes importers, exporters, customs brokers, and any entities involved in international trade that are impacted by customs duties and exemptions. **7. Implementation Aspects (Inferred):** * Responsible Agency: The Ministry of Finance, Department of Revenue, is the responsible agency for implementing these amendments. * Timelines: The notification states that it comes into force on February 2, 2022. The validity of the exemptions is explicitly defined until March 31, 2023, unless varied or rescinded. The timelines are clearly stated in the provided text. * Specifically for these changes, businesses need to be aware that the conditional exemptions are valid until March 31, 2023, and should plan their activities accordingly. **8. Expected Outcomes / Impact of Changes:** The likely intended outcome of these amendments is to reduce uncertainty and provide clarity to stakeholders regarding the validity of existing conditional exemptions. This promotes smoother trade operations and reduces the risk of disputes related to customs duty liabilities. By clarifying the validity period, the amendments may also contribute to better revenue forecasting and management by the government. **9. Conclusion:** The amendments to the Customs notifications detailed in this report primarily aim to provide clarity and certainty regarding the validity of existing conditional exemptions, extending them until March 31, 2023, unless modified earlier. This clarification is significant for businesses and individuals involved in international trade, as it provides a definite timeline for planning and operations, contributing to a more predictable and efficient customs environment. The explicitness is key to its success.

Key Entities Referenced

Customs Act, 1962: An act of the Indian Parliament related to customs duties. Central Government: The executive authority of the Union of India. Ministry of Finance: A ministry within the Government of India responsible for financial matters. Department of Revenue: A department under the Ministry of Finance, Government of India. New Delhi: The capital city of India where the notification was issued. Nitish Karnatak: The Under Secretary who signed the notification.
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रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-01022022-233033 xxxGIDHxxx CG-DL-E-01022022-233033 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 83] नई ददल्ली, मगं लिार, फरिरी 1, 2022/माघ 12, 1943 No. 83] NEW DELHI, TUESDAY, FUBRUARY 1, 2022/ MAGHA 12, 1943 जित्त मत्रं ालय (राजस्ट्ि जिभाग) अजधसचू ना नई ददल् ली, 1 फरिरी, 2022 स.ं 09/2022-सीमािल्ु क सा.का.जन. 83(अ).—केन्‍द रीय सरकार, सीमािुल् क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उपधारा (1) द्वारा प्रदत्त िज‍त यों का प्रयोग करते हुए, यह समाधान होने पर दक लोकजहत म ें ऐसा करना आिश् यक ह,ै उ‍त सारणी के स्ट्त ंभ (3) म ें तत् स्ट् थानी प्रजिज‍ि म ें जिजनर्दद‍ ि जिस्ट् तार तक, नीच े दी गई सारणी के स्ट्त ंभ (2) म ें जिजनर्दद‍ ि भारत सरकार के जित् त मंत्रालय (राजस्ट् ि जिभाग) की जनम्न जलजखत अजधसूचना का संिोधन करती ह,ै अथाात:्- सारणी क्र.स.ं अजधसचू ना सखं य ाकं सिं ोधन (1) (2) (3) 1. अजधसूचना संखय ांक 146/94 उ‍ त अजधसूचना में सारणी के पश् चात् जनम्न जलजखत स्ट्प ‍ िीकरण सीमािुल् क, तारीख 13 जुलाई, 1994 अंत:स्ट् थाजपत दकया जाएगा जजसे संखय ांक सा.का.जन. 575(अ), “स्ट्प ‍ि ीकरण.- िंकाओं का जनराकरण करने के जलए, यह स्ट् प‍ ि दकया जाता ह ै तारीख 13 जुलाई, 1994 दक सीमािुल् क अजधजनयम, 1962 की धारा 25 की उपधारा (4क) के उपबंधों के अधीन, यह सिता छूि, जब तक फेरफार या जिखंजडत न दकया जाए, 31 माचा, 2023 तक जिजधमान्‍द य होगी।” ; 665 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 2. अजधसूचना संखय ांक 147/94 उ‍ त अजधसूचना में सारणी के पश् चात् जनम्न जलजखत स्ट्प ‍ िीकरण सीमािुल् क, तारीख 13 जुलाई, 1994 अंत:स्ट् थाजपत दकया जाएगा जजसे संखय ांक सा.का.जन. 576(अ), “स्ट्प ‍ि ीकरण.- िंकाओं का जनराकरण करने के जलए, यह स्ट् प‍ ि दकया जाता ह ै तारीख 13 जुलाई, 1994 दक सीमािुल् क अजधजनयम, 1962 की धारा 25 की उपधारा (4क) के उपबंधों के अधीन, यह सिता छूि, जब तक फेरफार या जिखंजडत न दकया जाए, 31 माचा, 2023 तक जिजधमान्‍द य होगी।”; 3. अजधसूचना संखय ांक 39/96 सीमािुल् क, उ‍ त अजधसूचना में,- तारीख 23 जुलाई, 1996 जजसे संखय ांक (i) इस सारणी में क्रम संखय ा 14, 15, 17, 18, 19, 24, 29, 30, 31, सा.का.जन. 291(अ), तारीख 23 जुलाई, 31क, 31ख, 32, 33, 35, 36, 38, 39, 40, 41, 42, 43 और इससे 1996 संबंजधत प्रजिज‍ ियों का लोप दकया जाएगा । (ii) पैरा 2 के पश् चात् जनम्नजलजखत स्ट् प‍ िीकरण अंत:स्ट् थाजपत दकया जाएगा, अथाात्:- “स्ट्प ‍ि ीकरण.- िंकाओं का जनराकरण करने के जलए, यह स्ट् प‍ ि दकया जाता ह ै दक सीमािुल् क अजधजनयम, 1962 की धारा 25 की उपधारा (4क) के उपबंधों के अधीन, यह सिता छूि, जब तक फेरफार या जिखंजडत न दकया जाए, 31 माचा, 2023 तक जिजधमान्‍द य होगी।” ; 4. अजधसूचना संखय ांक 50/96 सीमािुल् क, उ‍ त अजधसूचना के अंत में जनम न् जलजखत स्ट् प‍ िीकरण अंत:स्ट् थाजपत दकया तारीख 23 जुलाई, 1996 जजसे संखय ांक जाएगा, अथाात्:- सा.का.जन. 302(अ), तारीख 23 जुलाई, “स्ट्प ‍ि ीकरण.- िंकाओं का जनराकरण करने के जलए, यह स्ट् प‍ ि दकया जाता ह ै 1996 दक सीमािुल् क अजधजनयम, 1962 की धारा 25 की उपधारा (4क) के उपबंधों के अधीन, यह सिता छूि, जब तक फेरफार या जिखंजडत न दकया जाए, 31 माचा, 2023 तक जिजधमान्‍द य होगी।” ; 5. अजधसूचना संखय ांक 30/2004 उ‍ त अजधसूचना के अंत में जनम् नजलजखत स्ट् प‍ िीकरण अंत:स्ट् थाजपत दकया सीमािुल् क, तारीख 28 जनिरी, 2004 जाएगा, अथाात्:- जजसे संखय ांक सा.का.जन. 81(अ), तारीख “स्ट्प ‍ि ीकरण.- िंकाओं का जनराकरण करने के जलए, यह स्ट् प‍ ि दकया जाता ह ै 28 जनिरी, 2004 दक सीमािुल् क अजधजनयम, 1962 की धारा 25 की उपधारा (4क) के उपबंधों के अधीन, यह सिता छूि, जब तक फेरफार या जिखंजडत न दकया जाए, 31 माचा, 2023 तक जिजधमान्‍द य होगी।” ; 6. अजधसूचना संखय ांक 81/2005 उ‍ त अजधसूचना के अंत में जनम् नजलजखत स्ट् प‍ िीकरण अंत:स्ट् थाजपत दकया सीमािुल् क, तारीख 8 जसतंबर, 2005 जाएगा, अथाात्:- जजसे संखय ांक सा.का.जन. 569(अ), “स्ट्प ‍ि ीकरण.- िंकाओं का जनराकरण करने के जलए, यह स्ट् प‍ ि दकया जाता ह ै तारीख 8 जसतंबर, 2005 दक सीमािुल् क अजधजनयम, 1962 की धारा 25 की उपधारा (4क) के उपबंधों के अधीन, यह सिता छूि, जब तक फेरफार या जिखंजडत न दकया जाए, 31 माचा, 2023 तक जिजधमान्‍द य होगी।” ; 7. अजधसूचना संखय ांक 5/2017 उ‍ त अजधसूचना के अंत में जनम् नजलजखत स्ट् प‍ िीकरण अंत:स्ट् थाजपत दकया सीमािुल् क, तारीख 2 फरिरी, 2017 जाएगा, अथाात्:- जजसे संखय ांक सा.का.जन. 89(अ), तारीख “स्ट्प ‍ि ीकरण.- िंकाओं का जनराकरण करने के जलए, यह स्ट् प‍ ि दकया जाता ह ै 2 फरिरी, 2017 दक सीमािुल् क अजधजनयम, 1962 की धारा 25 की उपधारा (4क) के उपबंधों के अधीन, यह सिता छूि, जब तक फेरफार या जिखंजडत न दकया जाए, 31 माचा, 2023 तक जिजधमान्‍द य होगी।” ; 8. अजधसूचना संखय ांक 16/2017 उ‍ त अजधसूचना में सारणी के पश् चात् जनम् नजलखत स्ट् प‍ िीकरण अंत:स्ट् थाजपत सीमािुल् क, तारीख 20 अप्रैल, 2017 दकया जाएगा, अथाात्:- जजसे संखय ांक सा.का.जन. 394(अ), “स्ट्प ‍ि ीकरण.- िंकाओं का जनराकरण करने के जलए, यह स्ट् प‍ ि दकया जाता ह ै तारीख 20 अप्रैल, 2017 दक सीमािुल् क अजधजनयम, 1962 की धारा 25 की उपधारा (4क) के उपबंधों[भाग II—खण् ड 3(i)] भारत का राजपत्र : असाधारण 3 के अधीन, यह सिता छूि, जब तक फेरफार या जिखंजडत न दकया जाए, 31 माचा, 2023 तक जिजधमान्‍द य होगी।” ; 9. अजधसूचना संखय ांक 32/2017 उ‍ त अजधसूचना की सारणी में क्रम संखय ांक 2 के सामने स्ट् तंभ (3) के अंत में सीमािुल् क, तारीख 30 जून, 2017 जजसे जनम् नजलजखत स्ट् प‍ िीकरण अंत:स्ट् थाजपत दकया जाएगा, अथाात्:- संखय ांक सा.का.जन. 767(अ), तारीख 30 “स्ट्प ‍ि ीकरण.- िंकाओं का जनराकरण करने के जलए, यह स्ट् प‍ ि दकया जाता ह ै जून, 2017 दक सीमािुल् क अजधजनयम, 1962 की धारा 25 की उपधारा (4क) के उपबंधों के अधीन, यह सिता छूि, जब तक फेरफार या जिखंजडत न दकया जाए, 31 माचा, 2023 तक जिजधमान्‍द य होगी।” ; 2. यह अजधसूचना 2 फरिरी, 2022 स े प्रिृत् त होगी । [फा. स.ं 334/01/2022-िीआरयू] जनजति कनाािक, अिर सजचि टिप्प ण: 1. मूल अजधसूचना स.ं146/94-सीमािुल् क, तारीख 13 जलु ाई, 1994, सा.का.जन. 575(अ), तारीख 13 जुलाई, 1994 द्वारा भारत के राजपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) म ें प्रकाजित की गई थी और अंजतम बार संिोधन अजधसूचना संखय ांक 43/2017-सीमािुल् क, तारीख 30 जून, 2017 द्वारा दकया गया था जो सा.का.जन. 778(अ), तारीख 30 जून, 2017 द्वारा प्रकाजित की गई थी । 2. मूल अजधसूचना स.ं147/94-सीमािुल् क, तारीख 13 जलु ाई, 1994, सा.का.जन. 576(अ), तारीख 13 जुलाई, 1994 द्वारा भारत के राजपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) म ें प्रकाजित की गई थी और अंजतम बार संिोधन अजधसूचना संख यांक 106/2008 -सीमािुल् क, तारीख 22 जसतंबर, 2008 द्वारा दकया गया था जो सा.का.जन. 671(अ), तारीख 22 जसतंबर, 2008 द्वारा प्रकाजित की गई थी । 3. मूल अजधसूचना सं.39/96-सीमािुल् क, तारीख 23 जुलाई, 1996, सा.का.जन. 291(अ), तारीख 23 जुलाई, 1996 द्वारा भारत के राजपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) म ें प्रकाजित की गई थी और अंजतम बार संिोधन अजधसूचना संख याकं 33/2019- सीमािुल् क, तारीख 30 जसतंबर, 2019 द्वारा दकया गया था जो सा.का.जन. 706(अ), तारीख 30 जसतंबर, 2019 द्वारा प्रकाजित की गई थी । 4. मूल अजधसूचना सं.50/96-सीमािुल् क, तारीख 23 जुलाई, 1996, सा.का.जन. 302(अ), तारीख 23 जुलाई, 1996 द्वारा भारत के राजपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) म ें प्रकाजित की गई थी और अंजतम बार संिोधन अजधसूचना संख यांक 44/2017- सीमािुल् क, तारीख 30 जून, 2017 द्वारा दकया गया था जो सा.का.जन. 779(अ), तारीख 30 जून, 2017 द्वारा प्रकाजित की गई थी । 5. मूल अजधसूचना स.ं30/2004-सीमािुल् क, तारीख 28 जनिरी, 2004, सा.का.जन. 81(अ), तारीख 28 जनिरी, 2004 द्वारा भारत के राजपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) म ें प्रकाजित की गई थी और अंजतम बार संिोधन अजधसूचना संख यांक 44/2017- सीमािुल् क, तारीख 30 जून, 2017 द्वारा दकया गया था जो सा.का.जन. 779(अ), तारीख 30 जून, 2017 द्वारा प्रकाजित की गई थी । 6. मूल अजधसूचना सं.81/2005-सीमािुल् क, तारीख 8 जसतंबर, 2005, सा.का.जन. 569(अ), तारीख 8 जसतंबर, 2005 द्वारा भारत के राजपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) म ें प्रकाजित की गई थी और अंजतम बार संिोधन अजधसूचना सखं य ाकं 22/2016-सीमािुल् क, तारीख 1 माच,ा 2016 द्वारा दकया गया था जो सा.का.जन. 216(अ), तारीख 1 माच,ा 2016 द्वारा प्रकाजित की गई थी । 7. मूल अजधसूचना सं.5/2017-सीमािुल् क, तारीख 2 फरिरी, 2017, सा.का.जन. 89(अ), तारीख 2 फरिरी, 2017 द्वारा भारत के राजपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) म ें प्रकाजित की गई थी । 8. मूल अजधसूचना स.ं16/2017-सीमािुल् क, तारीख 20 अप्रलै , 2017, सा.का.जन. 394(अ), तारीख 20 अप्रलै , 2017 द्वारा भारत के राजपत्र, असाधारण, भाग II, खंड 3, उपखंड, (i) म ें प्रकाजित की गई थी और अंजतम बार सिं ोधन अजधसूचना संख याकं 41/2020- सीमािुल् क, तारीख 29 अ‍ तूबर, 2020 द्वारा दकया गया था जो सा.का.जन. 683(अ), तारीख 29 अ‍ तूबर, 2020 द्वारा प्रकाजित की गई थी । 9. मूल अजधसूचना सं.32/2017-सीमािुल् क, तारीख 30 जून, 2017, सा.का.जन. 767(अ), तारीख 30 जून, 2017 द्वारा भारत के राजपत्र, असाधारण, भाग II, खंड 3, उपखंड,(i) म ें प्रकाजित की गई थी ।4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 1st February, 2022 No. 09/2022-Customs G.S.R. 83(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below, to the extent specified in the corresponding entry in column (3) of the Table, namely: - TABLE S. Notification number Amendments No. (1) (2) (3) 1. Notification No. 146/94-Customs, In the said notification, after the TABLE, the following dated the 13th July, 1994 vide Explanation shall be inserted, namely: - number G.S.R. 575(E), dated the “Explanation. – For the removal of doubts, it is hereby 13th July, 1994. clarified that under the provisions of sub-section (4A) of section 25 of the Customs Act, 1962, this conditional exemption shall, unless varied or rescinded, be valid upto the 31st March, 2023.”; 2. Notification No. 147/94-Customs, In the said notification, after the TABLE, the following dated the 13th July, 1994 vide Explanation shall be inserted, namely: - number G.S.R. 576(E), dated the “Explanation. – For the removal of doubts, it is hereby 13th July, 1994. clarified that under the provisions of sub-section (4A) of section 25 of the Customs Act, 1962, this conditional exemption shall, unless varied or rescinded, be valid upto the 31st March, 2023.”; 3. Notification No. 39/96-Customs, In the said notification, - dated the 23rd July, 1996 vide (i) in the TABLE, S. Nos. 14, 15, 17, 18, 19, 24, 29, number G.S.R. 291(E), dated the 30, 31, 31A, 31B, 32, 33, 35, 36, 38, 39, 40, 41, 42, 23rd July, 1996. 43, and the entries relating thereto shall be omitted; (ii) after paragraph 2, the following Explanation shall be inserted, namely: - “Explanation. – For the removal of doubts, it is hereby clarified that under the provisions of sub-section (4A) of section 25 of the Customs Act, 1962, this conditional exemption shall, unless varied or rescinded, be valid upto the 31st March, 2023.”; 4. Notification No. 50/96-Customs, In the said notification, the following Explanation shall be dated the 23rd July, 1996 vide inserted, at the end, namely: - number G.S.R. 302(E), dated the “Explanation. – For the removal of doubts, it is hereby 23rd July, 1996. clarified that under the provisions of sub-section (4A) of section 25 of the Customs Act, 1962, this conditional exemption shall, unless varied or rescinded, be valid upto the 31st March, 2023.”; 5. Notification No. 30/2004-Customs, In the said notification, the following Explanation shall be dated the 28th January, 2004 vide inserted, at the end, namely: - number G.S.R. 81(E), dated the 28th “Explanation. – For the removal of doubts, it is hereby January, 2004. clarified that under the provisions of sub-section (4A) of[भाग II—खण् ड 3(i)] भारत का राजपत्र : असाधारण 5 section 25 of the Customs Act, 1962, this conditional exemption shall, unless varied or rescinded, be valid upto the 31st March, 2023.”; 6. Notification No. 81/2005-Customs, In the said notification, the following Explanation shall be dated the 8th September, 2005 vide inserted, at the end, namely: - number G.S.R. 569(E), dated the 8th “Explanation. – For the removal of doubts, it is hereby September, 2005. clarified that under the provisions of sub-section (4A) of section 25 of the Customs Act, 1962, this conditional exemption shall, unless varied or rescinded, be valid upto the 31st March, 2023.”; 7. Notification No. 5/2017-Customs, In the said notification, the following Explanation shall be dated the 2nd February, 2017 vide inserted, at the end, namely: - number G.S.R. 89(E), dated the 2nd “Explanation. – For the removal of doubts, it is hereby February, 2017. clarified that under the provisions of sub-section (4A) of section 25 of the Customs Act, 1962, this conditional exemption shall, unless varied or rescinded, be valid upto the 31st March, 2023.”; 8. Notification No. 16/2017-Customs, In the said notification, after the TABLE, the following dated the 20th April, 2017 vide Explanation shall be inserted, namely- number G.S.R. 394(E), dated the “Explanation. – For the removal of doubts, it is hereby 20th April, 2017. clarified that under the provisions of sub-section (4A) of section 25 of the Customs Act, 1962, this conditional exemption shall, unless varied or rescinded, be valid upto the 31st March, 2023.”; 9. Notification No. 32/2017-Customs, In the said notification, in the TABLE, against S. No. 2, in dated the 30th June, 2017 vide column (3), the following Explanation shall be inserted, at number G.S.R. 767(E), dated the the end, namely: - 30th June, 2017. “Explanation. – For the removal of doubts, it is hereby clarified that under the provisions of sub-section (4A) of section 25 of the Customs Act, 1962, this conditional exemption shall, unless varied or rescinded, be valid upto the 31st March, 2023.”; 2. This notification shall come into force on the 2nd February, 2022. [F. No. 334/01/2022-TRU] NITISH KARNATAK, Under Secy. Note: 1. The principal notification No. 146/94-Customs, dated the 13th July, 1994 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. 575(E), dated the 13th July, 1994 and was last amended by notification No. 43/2017-Customs, dated the 30th June, 2017, vide number G.S.R. 778(E), dated the 30th June, 2017. 2. The principal notification No. 147/94-Customs, dated the 13th July, 1994 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.576(E), dated the 13th July, 1994 and was last amended by notification No.106/2008-Customs, dated the 22nd September, 2008, vide number G.S.R. 671(E), dated the 22nd September, 2008. 3. The principal notification No. 39/96-Customs, dated the 23rd July, 1996 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.291(E), dated the 23rd July, 1996 and was last amended by notification No. 33/2019-Customs, dated the 30th September, 2019, vide number G.S.R. 706(E), dated the 30th September, 2019.6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 4. The principal notification No. 50/96-Customs, dated the 23rd July, 1996 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.302(E), dated the 23rd July, 1996 and was last amended by notification No. 44/2017-Customs, dated the 30th June, 2017, vide number G.S.R.779(E), dated the 30th June, 2017. 5. The principal notification No. 30/2004-Customs, dated the 28th January, 2004 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.81(E), dated the 28th January, 2004 and was last amended by notification No. 44/2017-Customs, dated the 30th June, 2017, vide number G.S.R. 779(E), dated the 30th June, 2017. 6. The principal notification No. 81/2005-Customs, dated the 8th September, 2005 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.569(E), dated the 8th September, 2005 and was last amended by notification No. 22/2016-Customs, dated the 1st March, 2016, vide number G.S.R. 216(E), dated the 1st March, 2016. 7. The principal notification No. 5/2017-Customs, dated the 2nd February, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.89(E), dated the 2nd February, 2017. 8. The principal notification No. 16/2017-Customs, dated the 20th April, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.394(E), dated the 20th April, 2017 and was last amended by notification No. 41/2020-Customs, dated the 29th October, 2020, vide number G.S.R. 683(E), dated the 29th October, 2020. 9. The principal notification No. 32/2017-Customs dated 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.767(E), dated the 30th June, 2017. 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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