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Core Purpose

Notification amending Notification No. 18/2023-Customs (N.T.) to extend a compliance deadline date under sub-section (4) of section 51A of the Customs Act, 1962.

Detailed Summary

The Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs, issued Notification No. 05/2024-Customs (N.T.) (S.O. 313(E)) dated 19th January 2024, under sub-section (4) of section 51A of the Customs Act, 1962 (52 of 1962), amending Notification No. 18/2023-Customs (N.T.) dated 30th March 2023 (S.O. 1528(E), dated 30th March 2023). The amendment substitutes, in paragraph 2 of the principal notification, the date 19th January 2024 with 29th February 2024, thereby extending the relevant deadline. The notification is issued under file number 442/02/2017-Cus IV(Pt) and signed by Sanjeet Kumar, Under Secretary. A note records that the principal notification No. 18/2023-Customs (N.T.) dated 30th March 2023 (S.O. 1528(E)) had previously been amended by Notification No. 31/2023-Customs (N.T.) dated 26th April 2023 (S.O. 1935(E)), Notification No. 49/2023-Customs (N.T.) dated 30th June 2023 (S.O. 2831(E)), Notification No. 69/2023-Customs (N.T.) dated 27th September 2023 (S.O. 4253(E)), and Notification No. 87/2023-Customs (N.T.) dated 29th November 2023 (S.O. 5086(E)).

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-19012024-251522 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 302] NEW DELHI, FRIDAY, JANUARY 19, 2024/PAUSHA 29, 1945 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 19th January, 2024 No. 05/2024-Customs (N.T.) S.O. 313(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 amendments to the notification No.18/2023-Customs (N.T.) dated the 30th March, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide S.O. 1528 (E), dated the 30th March, 2023, namely, - In the said notification, in para 2, for the words, ‘19th January, 2024', the words ‘29th February, 2024' shall be substituted. [F. No. 442/02/2017-Cus IV(Pt)] SANJEET KUMAR, Under Secy. Note: The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide notification no. 18/2023–Customs (N.T.), dated the 30th March, 2023, vide number S. O. 1528 (E), dated the 30th March, 2023 and was amended by notification no. 31/2023-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. 1935(E), dated the 26th April, 2023, notification no. 49/2023-Customs (N.T.) dated the 30th June, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 2831(E), dated the 30th June, 2023, notification no. 69/2023-Customs (N.T.) dated the 27th September, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 4253(E), dated the 27th September, 2023 and notification no. 87/2023-Customs (N.T.) dated the 29th November, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 5086(E), dated the 29th November, 2023.

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