Date: 2014-02-17Category: Extra OrdinaryState: Union GovernmentCountry: India
The Central Board of Excise and Customs hereby makes the following further amendments in the notification of the Govt. of India in the Ministry of Finance, (Department of Revenue), No. 40-2012-Customs (N.T.), dated the 2nd May, 2012.
This notification, No. 12/2014-Customs (N.T.), issued by the Ministry of Finance, Department of Revenue, and dated February 17, 2014, introduces amendments to Notification No. 40/2012-Customs (N.T.), dated May 2, 2012. The amendments pertain to the application of Section 149 of the Customs Act, 1962. Specifically, the notification modifies the table within the principal notification to clarify the conditions under which Section 149 applies, distinguishing between instances *after* and *before* the granting of an order for clearance of goods under Section 47 or Section 51 of the Customs Act, 1962. The notification is issued under the authority granted by clause 34 of Section 2 of the Customs Act, 1962. The responsible officer is R. P. Singh, Director Customs, and the file number is F. No. 437/07/2014-Cus. IV. The principal notification was published as S.O. 993(E) and last amended by S.O. 1972(E), dated August 27, 2012.
Key Entities Referenced
New Delhi: The city where the notification was issued.
Ministry of Finance: The Indian government ministry under which the Department of Revenue falls.
Department of Revenue: The department within the Ministry of Finance responsible for this notification.
Customs Act, 1962: The primary legislation being amended by this notification.
Central Board of Excise and Customs: The authority making the amendments to the notification.
R. P. SINGH: Director Customs, signatory of the notification.
Gazette of India: The official government gazette in which the notification is published.
Section 149: Section of the Customs Act, 1962 which is subject to amendment.
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No. 354] NEW DELHI, MONDAY, FEBRUARY 17, 2014/MAGHA 28, 1935
(cid:2)व(cid:4) त म(cid:8)ं ालय
(राज(cid:15) व (cid:2)वभाग)
अ(cid:20)धसचू ना
नई (cid:27)द(cid:29) ल(cid:30), 17 फरवर(cid:30), 2014
स.ं 12/2014-सीमा-श(cid:29)ु क (ग.ैटै.)
का.आ. 419(अ) .—सीमा-श(cid:29)ु क अ(cid:20)ध1नयम, 1962 (1962 का 52), क4 धारा 2 के खंड (34) 9वारा
R
:द(cid:4) त शि<तय= का :योग करत े हुए, केA B(cid:30)य उ पाद श(cid:29)ु क और सीमा-श(cid:29)ु क बोड G एतHवारा, भारत सरकार,
(cid:2)व(cid:4) त म(cid:8)ं ालय (राज(cid:15) व (cid:2)वभाग) क4 अ(cid:20)धसचू ना स.ं 40/2012-सीमा-श(cid:29)ु क (ग.ैटै.), (cid:27)दनांक 2 मई, 2012,
िजसे का.आ. 993(अ), (cid:27)दनांक 2 मई, 2012 के तहत ् भारत के राजप(cid:8), असाधारण, के भाग II, खKड 3,
उप-खK ड (ii) मL :काMशत Nकया गया था, मL 1नP नMलQखत सशं ोधन करता है, यथा : —
उ< त अ(cid:20)धसचू ना मL, सारणी मL,
(i) T.स.ं 2 के समU, कालम (3) मL, मद (ii) के Mलए 1नP नMलQखत मद को :1त(cid:15)थ ा(cid:2)पत Nकया
जाएगा, यथा : —
‘‘(ii) धारा 149 (सीमा श(cid:29)ु क अ(cid:20)ध1नयम, 1962 क4 धारा 47 अथवा धारा 51, जसै ा भी मामला
हो, के अतं गतG व(cid:15) तओु ं क4 1नकासी का आदेश हो जान े के पX चात~)’’;
(ii) T.स.ं 3 के समU, कालम (3) मL, मद ‘‘(xxxvi)’’ के पX चात~ 1नP नMलQखत अतं (cid:15)थ ा(cid:2)पत Nकया
जाएगा, यथा : —
643 GI/2014 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
‘‘(xxxvii) धारा 149 (सीमा-श(cid:29)ु क अ(cid:20)ध1नयम, 1962 क4 धारा 47 अथवा धारा 51, जैसा भी
मामला हो, के अतं गतG व(cid:15)त ओु ं क4 1नकासी का आदेश हो जाने से पवू )G .’’.
[फा. स.ं 437/07/2014- सीमा श(cid:29)ु क IV]
आर. पी. Mसहं , 1नदेशक (सीमा-श(cid:29)ु क )
नोट :—:धान अ(cid:20)धसचू ना स.ं 40/2012-सीमा-श(cid:29)ु क (ग.ैटै.), (cid:27)दनांक 2 मई, 2012 को का.आ. 993(अ),
(cid:27)दनांक 2 मई, 2012 के तहत ् भारत के राजप(cid:8), असाधारण, के भाग II, खK ड 3, उप-खKड (ii) मL
:काMशत Nकया गया था और इसमL अ1ं तम बार अ(cid:20)धसचू ना स.ं 76/2012-सीमा-श(cid:29)ु क (ग.ैटै.), (cid:27)दनाकं
27 अग(cid:15) त, 2012, का.आ. 1972(अ), के 9वारा सशं ोधन Nकया गया था।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, 17th February, 2014.
No. 12/2014-Customs (N.T.)
S.O. 419(E).—In exercise of the powers conferred by clause (34) of Section 2 of the Customs Act,1962 (52 of
1962), the Central Board of Excise and Customs hereby makes the following further amendments in the notification of
the Government of India in the Ministry of Finance, (Department of Revenue), No. 40/2012-Customs (N.T.), dated the
2nd May, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number
S.O. 993 (E), dated the 2nd May, 2012, namely :—
In the said notification, in the TABLE,—
(i) against sl. no.2, in column (3), for item (ii), the following item shall be substituted, namely :—
“(ii) Section 149 (after grant of order for clearance of goods under Section 47 or Section 51 of the
Customs Act ,1962 as the case may be).” ;
(ii) against sl. no. 3, in column (3), after item “(xxxvi)” the following shall be inserted, namely :—
“(xxxvii) Section 149 (before grant of order for clearance of goods under Section 47 or Section 51 of the
Customs Act, 1962 as the case may be).”.
[ F. No. 437/07/2014- Cus. IV]
R. P. SINGH, Director (Customs)
Note:—The principal notification No. 40/2012-Customs (N.T.), dated the 2nd May, 2012 was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 993(E), dated the 2nd May, 2012
and was last amended by notification No. 76/2012-Customs (N.T.), vide number S.O. 1972(E), dated the
27th August, 2012.
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, Ne w Delhi-110064
and Published by the Controller of Publications, Delhi-110054.