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7896 GI/202 3 (1) रजिस्ट्री सं. डी.एल.- 33004/99 REGD. No . D. L. -33004/99
EXTRAORDINARY
PART II —Section 3 —Sub-section ( i)
PUBLISHED BY AUTHORITY
No. 725] NEW DELHI, FRIDAY , DECEMBER 22 , 2023/ PAUSA 1, 1945
CG-DL-E-22122023-250818
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 22nd December , 202 3
No. 66/2023 -Customs
G.S.R. 909(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, being satisfied that it is necessary in the public interest so to do, hereby
makes the following further amendments in the notification of the Government of India, Ministry of Finance
(Department of Revenue) No. 22/2022 -Customs,dated the 30th April, 2022,published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub -Section (i), vide number G.S.R. 328 (E), dated the 30th April, 2022, namely: -
In the said n otification, in the Annexure, in the Table, for Condition No. 2 and the entries relating thereto, the
following Condition No. and entries shall be substituted, namely: -
“2 (a) Importer -Exporter Code (IEC), mentioned in Tariff Rate Quota (TRQ) authorization s pecified in
clause (b) of Condition No. 1, shall be Importer Exporter Code (IEC) of -
i. nominated agencies as notified by Reserve Bank of India (RBI) (in case of banks),
ii. nominated agencies as notified by Directorate General of Foreign Trade (DGFT) (for
other agencies),
iii. qualified jewelers (as notified by International Financial Services Centres Authority
(IFSCA)) through India International Bullion Exchange (IIBX), or
iv. Valid India UAE TRQ Holders as notified by IFSCA through India International Bullion
Exchange (IIBX) against the TRQ and can obtain physical delivery of their imports
through IFSCA registered vaults located in SEZs as per guidelines prescribed by the
IFSCA.
(b) the importer follows the procedure set out in the Customs (Import of Goods at Concessional
Rate of Duty or for Specified End Use) Rules, 2022:
Provided that Customs (Import of Goods at Concessional Rate of Duty or for Specified End
Use) Rules, 2022 shall not be applicable if the importer and the TRQ Holder are the same entity.”.
[F. No. CBIC -190354/104/2023 -TO(TRU -I)-CBEC]
RAJEEV RANJAN, Under Secy .
Note: - The principal notification No. 22/2022 -Customs, dated the 30th April, 2022 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub -Section (i), vide number G.S.R. 328 (E), dated the 30th April,
2022 and was last amended, vide notification No. 63/2023 -Customs, dated the 30th November, 2023
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 872
(E), dat ed the 30th November, 2023.
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and Published by the Controller of Publications, Delhi -110054.
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