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Core Purpose

Notification under Section 51A(4) of the Customs Act, 1962 amending Notification No. 18/2023-Customs (N.T.) to extend a compliance deadline from 30 June 2023 to 30 September 2023.

Detailed Summary

Issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, at New Delhi on 30 June 2023 as Notification No. 49/2023-Customs (N.T.), S.O. 2831(E), the notification exercises sub-section (4) of Section 51A of the Customs Act, 1962 (52 of 1962) to amend Notification No. 18/2023-Customs (N.T.), dated 30 March 2023 (S.O. 1528(E)), by substituting, in paragraph 2, the words '30th June, 2023' with '30th September, 2023', thereby extending the relevant deadline; the principal notification was last amended by Notification No. 31/2023-Customs (N.T.) dated 26 April 2023 (S.O. 1935(E)); the notification is signed by Dhananjay Singh, Under Secretary, under File No. 442/02/2017-Cus IV(Pt).

Full Text

4126 GI/202 3 (1) EXTRAORDINARY PART II —Section 3 —Sub-section ( ii) PUBLISHED BY AUTHORITY No. 2708] NEW DELHI, FRIDAY , JUNE 30, 2023/ASHADHA 9, 194 5 CG-DL-E-30062023-246884 MINISTRY OF FINANCE (Department of Revenue ) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 30th June, 2023 No. 49/2023 -Customs (N.T.) S.O. 2831 (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, S ub-section (ii) vide S.O. 1528 (E), dated the 30th March, 2023, namely, - In the said notification, in para 2, for the words, `30th June, 2023`, the words `30th September, 2023` shall be substituted. [F. No. 442/02/2017 -Cus IV(Pt)] DHANANJAY SINGH , Under Sec y. 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 Mar ch, 2023, vide number S. O. 1528 (E), dated the 30th March, 2023 and was last amended by notification number 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. Uploaded by Dte. of Printing at Government of India Press, Ring R oad, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, Delhi -110054.

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