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Core Purpose

Notification No. 38/2024-Customs under sub-section (1) of section 25 of the Customs Act, 1962 amending numerous historical customs exemption notifications, primarily to extend sunset/expiry dates (mostly from 30th September 2024 to 31st March 2029, with one extended to 31st March 2026) and to make related textual substitutions and omissions.

Detailed Summary

Via G.S.R. 441(E) (Notification No. 38/2024-Customs) dated 23rd July 2024, the Ministry of Finance, Department of Revenue, exercising powers under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), amends a table of prior customs notifications in the public interest, including Notification No. 26-Cus dated 19th February 1962 (inserting a clause ending effect after 30th September 2024), Notification No. 16-Cus dated 23rd January 1965 (G.S.R. 126(E)), Notification No. 80-Cus dated 29th August 1970 (G.S.R. 1246(E)), Notification No. 46/74-Cus dated 25th May 1974 (G.S.R. 503(E), second paragraph omitted), Notification No. 248-Cus dated 2nd August 1976 (G.S.R. 617(E), date extended to 31st March 2026), Notification No. 207/89-Customs dated 17th July 1989 (G.S.R. 702(E)), Notification Nos. 134/94, 147/94, 148/94, 151/94 (serial numbers 1-2 omitted), 152/94, and 153/94-Customs all dated 13th July 1994 (with Notification No. 153/94-Customs also inserting a proviso permitting re-export of goods under chapters 88/89 imported for maintenance, repair or overhauling within one year, or an extended period, and amending the six-month timeline in condition (iv)), and Notification Nos. 39/96, 50/96, 51/96-Customs dated 23rd July 1996 and Notification No. 32/1997-Customs dated 1st April 1997, among others; for most entries the substitution replaces "30th September, 2024" with "31st March, 2029" as the new sunset date for the respective exemptions.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-23072024-255669 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 402] NEW DELHI, TUESDAY, JULY 23, 2024/SHRAVANA 1, 1946 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 23rd July, 2024 No. 38/2024-Customs G.S.R. 441(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, on being satisfied that it is necessary in the public interest so to do, hereby amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), specified in column (2) of the Table below, to the extent specified in the corresponding entry in column (3) of the said Table, namely: - TABLE +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | SI. | Notification number | Amendments | | No. | | | +=====+===================================+====================================================================================================+ | (1) | (2) | (3) | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 1. | Notification No. 26-Cus, dated the| In the said notification, the following paragraph shall be | | | 19th February, 1962, | inserted, namely: | | | | "2. Nothing contained in this notification shall have effect | | | | after the 30th September, 2024.” | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 2. | Notification No. 16-Cus, dated the| In the said notification, in the third proviso, for the figures, | | | 23rd January, 1965, published vide| letters and words “30th September, 2024”, the figures, letters | | | number G.S.R. 126 (E), dated the | and words “31st March, 2029” shall be substituted. | | | 23rd January, 1965 | | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 3. | Notification No. 80-Cus, dated the| In the said notification, in the second paragraph, for the | | | 29th August, 1970, published vide | figures, letters and words “30th September, 2024”, the figures, | | | number G.S.R. 1246 (E), dated the | letters and words “31st March, 2029” shall be substituted. | | | 29th August, 1970 | | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 4. | Notification No. 46/74-Cus, dated| In the said notification, the second paragraph shall be omitted. | | | the 25th May, 1974, published vide| | | | number G.S.R. 503 (E), dated the | | | | 25th May,1974 | | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 5. | Notification No. 248-Cus, dated the| In the said notification, in the second paragraph, for the | | | 2nd August, 1976, published vide | figures, letters and words “30th September, 2024”, the figures, | | | number G.S.R. 617(E), dated the 2nd| letters and words "31st March, 2026" shall be substituted. | | | August, 1976 | | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 6. | Notification No. 207/89-Customs, | In the said notification, in the second proviso, for the figures, | | | dated the 17th July, 1989, | letters and words “30th September, 2024”, the figures, letters | | | published vide number G.S.R. | and words "31st March, 2029" shall be substituted. | | | 702(E), dated the 17th July, 1989 | | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 7. | Notification No. 134/94-Customs, | In the said notification, in the second paragraph, for the | | | dated the 22nd June, 1994, | figures, letters and words “30th September, 2024", the | | | published vide number G.S.R. | figures, letters and words "31st March, 2029" shall be | | | 525(E), dated the 22nd June, 1994 | substituted. | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 8. | Notification No. 147/94-Customs, | In the said notification, in the second paragraph, for the | | | dated the 13th July, 1994, | figures, letters and words “30th September, 2024", the figures, | | | published vide number G.S.R. | letters and words “31st March, 2029” shall be substituted. | | | 576(E), dated the 13th July, 1994 | | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 9. | Notification No. 148/94-Customs, | In the said notification, in the second paragraph, for the | | | dated the 13th July, 1994, | figures, letters and words “30th September, 2024”, the figures, | | | published vide number G.S.R. | letters and words "31st March, 2029" shall be substituted. | | | 577(E), dated the 13th July, 1994 | | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 10. | Notification No. 151/94-Customs, | In the said notification, in the Table, the serial number 1, 2 | | | dated the 13th July, 1994, | and the entries relating thereto shall be omitted. | | | published vide number G.S.R. | | | | 580(E), dated the 13th July, 1994 | | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 11. | Notification No. 152/94-Customs, | In the said notification, in the second paragraph, for the | | | dated the 13th July, 1994, | figures, letters and words “30th September, 2024", the figures, | | | published vide number G.S.R. | letters and words “31st March, 2029” shall be substituted. | | | 581(E), dated the 13th July, 1994 | | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 12. | Notification No. 153/94-Customs, | In the said notification, | | | dated the 13th July, 1994, | (I) in the Table, against serial number 1, in column (3), - | | | published vide number G.S.R. | | | | 582(E), dated the 13th July, 1994 | (A) in condition (ii), the following proviso shall be inserted, | | | | namely: - | | | | "Provided that the goods falling under chapter 88 or 89, when | | | | imported for maintenance, repair or overhauling, are re- | | | | exported within one year from the date of importation or | | | | within such extended period, not exceeding one more year, as | | | | the Assistant Commissioner of Customs or Deputy | | | | Commissioner of Customs, may allow"; | | | | | | | | (B) in condition (iv), in clause (a), after the words "six | | | | months", the words "or one year, as the case may be," shall be | | | | inserted; | | | | | | | | (II) in the second paragraph, for the figures, letters and words | | | | "30th September, 2024", the figures, letters and words “31st | | | | March, 2029" shall be substituted. | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 13. | Notification No. 39/96-Customs, | In the said notification, in the second paragraph, for the | | | dated the 23rd July, 1996, | figures, letters and words “30th September, 2024", the figures, | | | published vide number G.S.R. | letters and words "31st March, 2029" shall be substituted. | | | 291(E), dated the 23rd July, 1996 | | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 14. | Notification No. 50/96-Customs, | In the said notification, in the second paragraph, for the | | | dated the 23rd July, 1996, | figures, letters and words “30th September, 2024”, the figures, | | | published vide number G.S.R. | letters and words "31st March, 2029" shall be substituted. | | | 302(E), dated the 23rd July, 1996 | | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 15. | Notification No. 51/96-Customs, | In the said notification, in the fourth paragraph, for the | | | dated the 23rd July, 1996, | figures, letters and words “30th September, 2024”, the figures, | | | published vide number G.S.R. | letters and words "31st March, 2029" shall be substituted. | | | 303(E), dated the 23rd July, 1996 | | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 16. | Notification No. 32/1997-Customs | In the said notification, before the Explanation, the following | | | dated 1st April 1997 published | paragraph shall be inserted, namely: - | | | vide number G.S.R. 188(E), dated | "2. Nothing contained in this notification shall have effect | | | the 1st April 1997 | after the 31st March, 2026." | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 17. | Notification No. 25/98-Customs, | In the said notification, in the second paragraph, for the | | | dated the 2rd June, 1998, | figures, letters and words “30th September, 2024", the figures, | | | published vide number G.S.R. | letters and words "31st March, 2029" shall be substituted. | | | 290(E), dated the 2nd June, 1998 | | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 18. | Notification No. 24/2001-Customs | In the said notification, the following paragraph shall be | | | dated 1st March 2001 published | inserted, namely: | | | vide number G.S.R. 123(E), dated | "2. Nothing contained in this notification shall have effect | | | the 1st March 2001 | after the 31st March, 2026." | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 19. | Notification No. 25/2001-Customs | In the said notification, the following paragraph shall be | | | dated 1st March 2001 published | inserted, namely: - | | | vide number G.S.R. 124(E), dated | "2. Nothing contained in this notification shall have effect | | | the 1st March 2001 | after the 31st March, 2026." | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 20. | Notification No. 113/2003-Customs,| In the said notification, in the third paragraph, for the figures, | | | dated the 22nd July, 2003, | letters and words “30th September, 2024”, the figures, letters | | | published vide number G.S.R. | and words "31st March, 2026" shall be substituted. | | | 572(E), dated the 22nd July, 2003 | | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 21. | Notification No. 81/2005-Customs, | In the said notification, in the second paragraph, for the | | | dated the 8th September, 2005, | figures, letters and words “30th September, 2024”, the figures, | | | published vide number G.S.R. | letters and words "31st March, 2026" shall be substituted. | | | 569(E), dated the 8th September, | | | | 2005 | | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 22. | Notification No. 26/2011-Customs, | In the said notification, in the second paragraph, for the | | | dated the 1st March, 2011, | figures, letters and words “30th September, 2024”, the figures, | | | published vide number G.S.R. | letters and words "31st March, 2026" shall be substituted. | | | 152(E), dated the 1st March, 2011 | | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 23. | Notification No. 23/2016-Customs, | In the said notification, in the second paragraph, for the | | | dated the 1st March, 2016, | figures, letters and words “30th September, 2024", the figures, | | | published vide number G.S.R. | letters and words “31st March, 2029” shall be substituted. | | | 217(E), dated the 1st March, 2016 | | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 24. | Notification No. 05/2017-Customs, | In the said notification, in the second paragraph, for the | | | dated the 2nd February, 2017, | figures, letters and words “30th September, 2024”, the figures, | | | published vide number G.S.R. | letters and words "31st March, 2026" shall be substituted. | | | 89(E), dated the 2nd February, | | | | 2017 | | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 25. | Notification No. 16/2017-Customs, | In the said notification, in the second paragraph, for the | | | dated the 20th April, 2017, | figures, letters and words “30th September, 2024”, the figures, | | | published vide number G.S.R. | letters and words "31st March, 2029" shall be substituted. | | | 394(E), dated the 20th April, 2017 | | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 26. | Notification No. 29/2017-Customs, | In the said notification, the third paragraph shall be omitted. | | | dated the 30th June, 2017, | | | | published vide number G.S.R. | | | | 764(E), dated the 30th June, 2017 | | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 27. | Notification No. 30/2017-Customs, | In the said notification, in the third paragraph, for the figures, | | | dated the 30th June, 2017, | letters and words “30th September, 2024”, the figures, letters | | | published vide number G.S.R. | and words “31st March, 2026” shall be substituted. | | | 765(E), dated the 30th June, 2017 | | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 28. | Notification No. 32/2017-Customs, | In the said notification, in the third paragraph, for the figures, | | | dated the 30th June, 2017, | letters and words “30th September, 2024", the figures, letters | | | published vide number G.S.R. | and words "31st March, 2029" shall be substituted. | | | 767(E), dated the 30th June, 2017 | | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 29. | Notification No. 35/2017-Customs, | In the said notification, after second paragraph, the following | | | dated the 30th June, 2017, | paragraph shall be inserted, namely: - | | | published vide number G.S.R. | "3. Nothing contained in this notification shall have effect | | | 770(E), dated the 30th June, 2017 | after the 31st March, 2029." | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 30. | Notification No. 37/2017-Customs, | In the said notification, in the fourth paragraph, for the | | | dated the 30th June, 2017, | figures, letters and words “30th September, 2024”, the figures, | | | published vide number G.S.R. | letters and words "31st March, 2029" shall be substituted. | | | 772(E), dated the 30th June, 2017 | | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 31. | Notification No. 49/2017-Customs, | In the said notification, the fourth paragraph shall be omitted. | | | dated the 30th June, 2017, | | | | published vide number G.S.R. | | | | 784(E), dated the 30th June, 2017 | | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ | 32. | Notification No. 52/2017-Customs, | In the said notification, the third paragraph shall be omitted. | | | dated the 30th June, 2017, | | | | published vide number G.S.R. | | | | 787(E), dated the 30th June, 2017 | | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------+ 2. This notification shall come into force on the 24th day of July, 2024. [F. No. 334/03/2024-TRU] VIKRAM VIJAY WANERE, Under Secy. Note: 1. The principal notification No. 26-Cus, dated the 19th February, 1962 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated the the 19th February, 1962 2. The principal notification No. 16-Customs, dated the 23rd January, 1965 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 126 (E), dated the 23rd January, 1965 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024. 3. The principal notification No. 80-Customs, dated the 29th August 1970 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1246 (E), dated the 29th August, 1970 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024. 4. The principal notification No. 46-Customs, dated the 25th May, 1974 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 503 (E) dated the 25th May,1974 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024. 5. The principal notification No. 248-Customs, dated the 2nd August, 1976 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 617(E), dated the 2nd August,1976 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024. 6. The principal notification No. 207/89-Customs, dated the 17th July, 1989 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 702(E) dated the 17th July, 1989 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024. 7. The principal notification No. 134/94-Customs, dated the 22nd June, 1994 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 525(E), dated the 22nd June,1994 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024. 8. The principal notification No. 147/94-Customs, dated the 13th July, 1994 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 576(E), dated the 13th July,1994 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024. 9. The principal notification No. 148/94-Customs, dated the 13th July, 1994 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 577(E), dated the 13th July,1994 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024. 10. The principal notification No. 151/94-Customs, dated the 13th July, 1994 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 580(E), dated the 13th July,1994 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024. 11. The principal notification No. 152/94-Customs, dated the 13th July, 1994 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 581(E), dated the 13th July,1994 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024. 12. The principal notification No. 153/94-Customs, dated the 13th July, 1994 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 582(E), dated the 13th July,1994 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024. 13. The principal notification No. 39/96-Customs, dated the 23rd July, 1996 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 291(E), dated the 23rd July,1996 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024. 14. The principal notification No. 50/96-Customs, dated the 23rd July, 1996 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 302(E), dated the 23rd July,1996 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024. 15. The principal notification No. 51/96-Customs, dated the 23rd July, 1996 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23rd July,1996 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024. 16. The principal notification No. 32/1997-Customs dated 1st April 1997 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 188(E), dated the 1st April 1997 and was last amended vide notification No. 26/2017-Customs, dated the 29th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 761(E), dated the 29th June, 2017. 17. The principal notification No. 25/98-Customs, dated the 2nd June, 1998 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 290(E), dated the 2nd June,1998 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024. 18. The principal notification No. 24/2001-Customs dated 1st March 2001 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 123(E), dated the 1st March 2001 19. The principal notification No. 25/2001-Customs dated 1st March 2001 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 124(E), dated the 1st March 2001 20. The principal notification No. 113/2003-Customs, dated the 22nd July, 2003 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 572(E), dated the 22nd July,2003 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024. 21. The principal notification No. 81/2005-Customs, dated the 8th September, 2005 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 569(E), dated the 8th September,2005 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024. 22. The principal notification No. 26/2011-Customs, dated the 1st March, 2011 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 152(E), dated the 1st March,2011 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024. 23. The principal notification No. 23/2016-Customs, dated the 1st March, 2016 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 217(E), dated the 1st March,2016 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.. 24. The principal notification No. 05/2017-Customs, dated the 2nd February, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 89(E), dated the 2ndFebruary,2017 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024. 25. The principal notification No. 16/2017-Customs, dated the 20th April, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 394(E), dated the 20thApril,2017 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024. 26. The principal notification No. 29/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 764(E), dated the 30th June,2017 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024. 27. The principal notification No. 30/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 765(E), dated the 30th June,2017 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024. 28. The principal notification No. 32/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 767(E), dated the 30th June,2017 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024. 29. The principal notification No. 35/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 770(E), dated the 30th June,2017 30. The principal notification No. 37/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 772(E), dated the 30th June,2017 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024. 31. The principal notification No. 49/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 784(E), dated the 30th June,2017 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024. 32. The principal notification No. 52/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 787(E), dated the 30th June,2017 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024. 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. SARVESH KUMAR SRIVASTAVA

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