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Date: 30-Jun-2023 Category: Extra Ordinary State: Union Government Country: India

notification no 48 of 2023

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • The notification No. 48/2023-Customs (N.T.) issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, amends notification No. 19/2022-Customs (N.T.).

Key Changes

  • The date '1st July, 2023' in para 2 of the original notification No. 19/2022-Customs (N.T.) has been replaced with '1st October, 2023'.
  • This effectively postpones the implementation date of the provision in para 2 of the original notification by three months.

Impact Analysis

Stakeholders Affected

  • Customs officials need to update their systems and procedures to reflect the revised implementation date.

Suggested Action Items

  • Monitor further updates or clarifications from the Central Board of Indirect Taxes and Customs (CBIC).

Key Entities Referenced

Central Board of Indirect Taxes and Customs (CBIC): The issuing authority for the notification, responsible for administering customs laws and regulations in India. Customs Act, 1962: The primary legislation governing customs duties and procedures in India; Section 51A(4) provides the CBIC with the power to issue the notification. Notification No. 19/2022-Customs (N.T.): The original notification being amended, dated 30th March 2022, published as S.O. 1512(E). Notification No. 48/2022-Customs (N.T.): An earlier amendment to Notification No. 19/2022-Customs (N.T.) dated 31st May, 2022, published as S.O. 2494(E). Notification No. 99/2022-Customs (N.T.): An earlier amendment to Notification No. 19/2022-Customs (N.T.) dated 29th November, 2022, published as S.O. 5540(E). Notification No. 19/2023-Customs (N.T.): An earlier amendment to Notification No. 19/2022-Customs (N.T.) dated 30th March, 2023, published as S.O. 1529(E). Notification No. 30/2023-Customs (N.T.): An earlier amendment to Notification No. 19/2022-Customs (N.T.) dated 26th April, 2023, published as S.O. 1934(E).
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-30062023-246881 xxxGIDHxxx CG-DL-E-30062023-246881 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.ं 2707] नई ददल्ली, िुक्रिार, िनू 30, 2023/आषाढ़ 9, 1945 No. 2707] NEW DELHI, FRIDAY, JUNE 30, 2023/ASHADHA 9, 1945 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर एि ंसीमािल्ु क बोडड) अजधसचू ना नई ददल्ली, 30 िून, 2023 स.ं 48/2023-सीमा िल्ु क (ग.ैटे.) का.आ. 2830(अ).—सीमािुल्क अजधजनयम, 1962 (1962 का 52) की धारा 51क की उपधारा (4) के तहत प्रदत िजियों का प्रयोग करत े हुए, केन्द्द्रीय अप्रत्यक्ष कर एि ं सीमािुल्क बोड,ड इस बात से संतुष्ट होते हुए दक ऐसा करना आिश्यक और समीचीन ह,ै एतदद्वारा, अजधसूचना संख्या 19/2022-सीमािुल्क (ग.ैटे), जिसे का.आ. 1512(अ) ददनांक 30 माचड 2022 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उपखंड (ii) में प्रकाजित दकया गया था, में और आग ेभी जनम्नजलजखत संिोधन करता ह,ै यथा,- उि अजधसूचना म,ें पैरा 2 म,ें '1 िलु ाई, 2023', िब्दों के स्ट्थान पर '1 अक्टूबर, 2023 ', िब्दों को प्रजतस्ट्थाजपत दकया िायेगा। [फा. सं. 442/02/2017-सीमा िुल्क IV(पाटड)] धनंिय ससह, अिर सजचि 4125 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] नोट: मलू अजधसूचना संख्या 19/2022-सीमािुल्क (ग.ैटे) ददनांक 30 माचड, 2022, को का.आ. 1512(अ) ददनांक 30 माच,ड 2022 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उपखंड II में प्रकाजित दकया गया था और अजधसूचना संख्या 48/2022-सीमािुल्क (गै.टे) ददनाकं 31 मई, 2022 जिसे का. आ. 2494(अ) ददनांक 31 मई, 2022 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उपखंड II में प्रकाजित दकया गया था, अजधसूचना संख्या 99/2022 -सीमािुल्क(ग.ैटे.) ददनांक 29 निंबर, 2022 जिसे का. आ. 5540(अ) ददनांक 9 निम्बर, 2022 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उप खंड II में प्रकाजित दकया गया था, अजधसूचना सं. 19/2023-सीमािुल्क (गै.टे.), ददनांक 30 माचड, 2023 जिसे का.आ. 1529 (अ), ददनांक 30 माचड, 2023 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उपखंड II में प्रकाजित दकया गया था और अजधसूचना संख्या 30/2023 -सीमािुल्क(ग.ैटे.) ददनांक 26 अप्रलै , 2023 जिसे का. आ. 1934(अ) ददनांक 26 अप्रलै , 2023 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उप-खंड (ii) में 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 30th June, 2023 No. 48/2023-Customs (N.T.) S.O. 2830(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 further amendments to the notification No.19/2022-Customs (N.T.) dated the 30th March 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide S.O. 1512 (E), dated the 30th March, 2022, namely, - In the said notification, in para 2, for the words, `1st July, 2023`, the words `1st October, 2023` shall be substituted. [F. No. 442/02/2017-Cus IV(Pt)] DHANANJAY SINGH, Under Secy. Note : The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide notification no. 19/2022–Customs (N.T.), dated the 30th March, 2022, vide number S.O. 1512 (E), dated the 30th March, 2022 and was amended by notification number 48/2022-Customs (N.T.) dated the 31st May, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 2494 (E), dated the 31st May, 2022, notification number 99/2022-Customs (N.T.) dated the 29th November, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 5540(E), dated the 29th November, 2022, notification number 19/2023-Customs (N.T.) dated the 30th March, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 1529 (E), dated the 30th March, 2023 and notification number 30/2023-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. 1934(E), dated the 26th April, 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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