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Core Purpose

Notification amending Customs Notification No. 100/2017-Customs (N.T.) dated 27 October 2017 to designate Village Khajod, Taluka Majura, District Surat, Gujarat as an additional place for unloading of imported goods and loading of export goods under Section 7 of the Customs Act, 1962.

Detailed Summary

This notification, No. 74/2023-Customs (N.T.), G.S.R. 726(E), issued by the Central Board of Indirect Taxes and Customs (Ministry of Finance, Department of Revenue) on 6 October 2023 under clause (aa) of sub-section (1) read with sub-section (2) of Section 7 of the Customs Act, 1962 (52 of 1962), amends the earlier notification No. 100/2017-Customs (N.T.) dated 27 October 2017 (G.S.R. 1347(E)) by inserting a new Table entry designating Village Khajod, Taluka Majura, District Surat, Gujarat, as an approved place for unloading of imported goods and loading of export goods. An explanatory note clarifies that, for this entry, "goods" means diamonds, precious and semi-precious stones, pearls, jewellery made of gold or other precious metal (with or without studding), industrial diamonds including powders (both natural and synthetic), and synthetic stones. The notification is signed by Radhe Krishna, Under Secretary, under File No. CBIC-50394/214/2021-Anti Smuggling Section-CBEC.

Full Text

EXTRAORDINARY PART II —Section 3 —Sub-section ( i) PUBLISHED BY AUTHORITY (1) (2) (3) (4) No. 573] NEW DELH I, MON DAY , OCTO BER 9, 2023/ ASVINA 17, 1945 CG-DL-E-09102023-249272 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS ) NOTIFICATION New Delhi, the 6th Octo ber, 2023 No. 74/2023 -Customs (N.T.) G.S.R. 726(E).—In exercise of the powers conferred by clause (aa) of sub -section (1) read with sub -section (2) of section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 100/2017 -Customs (N.T.) dated the 27th October , 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i) vide number G.S.R 1347 (E), dated the 27th October , 2017, namely: - In the said notification, in the Table, the following item and entries shall be inserted, namely: — S.No. State/Union Territory Places Purpose (1) (2) (3) (4) “ 2 Gujarat Village Khajod, Taluka Majura, District Surat Unloading of imported goods and loading of export goods" * * Explanation - For the purposes of this notification, ''goods'' at S.No. 2 means diamonds, precious and semi - precious stones, pearls, jewellery made of gold or any other precious metal, with or without studding, industrial diamonds including po wders, both natural and synthetic and synthetic stones. [F. No. CBIC -50394/214/2021 -Anti Smuggling Section -CBEC] RADHE KRISHNA , Under Secy . Note: - The principal notification No.100/2017 -Customs (N.T.), dated the 27th October, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i) vide number G.S.R. 1347(E), dated the 27th October, 2017. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi -110064 and Published by th e Controller of Publications, Delhi -110054.

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