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Core Purpose

Two CBIC notifications under section 51A(4) of the Customs Act, 1962 extending deadlines specified in earlier notifications No. 18/2023-Customs (N.T.) and No. 19/2022-Customs (N.T.) to 19th January 2024 and 20th January 2024 respectively.

Detailed Summary

Issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, New Delhi, dated 29th November 2023: Notification No. 87/2023-Customs (N.T.) (S.O. 5086(E)), under sub-section (4) of section 51A of the Customs Act, 1962 (52 of 1962), amends notification No. 18/2023-Customs (N.T.) dated 30th March 2023 (S.O. 1528(E)) - previously amended by notifications No. 31/2023 dated 26th April 2023 (S.O. 1935(E)), No. 49/2023 dated 30th June 2023 (S.O. 2831(E)), and No. 69/2023 dated 27th September 2023 (S.O. 4253(E)) - by substituting the date 30th November 2023 with 19th January 2024 in paragraph 2; and Notification No. 88/2023-Customs (N.T.) (S.O. 5087(E)), under the same statutory provision, similarly amends notification No. 19/2022-Customs (N.T.) dated 30th March 2022 (S.O. 1512(E)) - previously amended by notifications No. 48/2022 dated 31st May 2022 (S.O. 2494(E)), No. 99/2022 dated 29th November 2022 (S.O. 5540(E)), No. 19/2023 dated 30th March 2023 (S.O. 1529(E)), No. 30/2023 dated 26th April 2023 (S.O. 1934(E)), and No. 48/2023 dated 30th June 2023 (S.O. 2830(E)) - by substituting the date 1st December 2023 with 20th January 2024 in paragraph 2; both notifications are signed by Radhe Krishna, Under Secretary.

Full Text

7395 GI/202 3 (1) EXTRAORDINARY PART II —Section 3 —Sub-section ( ii) PUBLISHED BY AUTHORITY No. 4870] NEW DELHI, THURS DAY , NOVEMBER 30, 2023/ AGRAHAYANA 9, 1945 CG-DL-E-30112023-250318 MINISTRY OF FINANCE (Department of Reven ue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 29th November, 2023 No. 87/2023 -Customs (N.T.) S.O. 5086 (E).—In exercise of the powers conferred by sub -section (4) of section 51A of the Customs Act, 1962 (52 of 1962), the Ce ntral 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, E xtraordinary, 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, '30th November, 2023', the words '19th January, 2024' shall be substituted. [F. No. 442/02/ 2017 -Cus IV(Pt)] RADHE KRISHNA , 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 3 0th 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 26 th April, 2023, notification no. 49/2023 -Customs (N.T.) dated the 30h June, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (ii) vide number S.O. 2831(E), dated the 30 th June, 2023 and notification no. 69/2023 -Custo ms (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 . NOTIFICATION New Delhi, the 29th November, 2023 No. 88/2023 -Customs (N.T.) S.O. 5087 (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 Indir ect Taxes and Customs, on being satisfied that it is necessary and expedient to do so, hereby makes the following further amendments to the Notification No.19/2022 -Customs (N.T.) dated the 30th March, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (ii) vide S.O. 1512 (E), dated the 30th March, 2022, namely, - In the said notification, in para 2, for the words, '1st December, 2023', the words '20th January, 202 4' shall be substituted. [F. No. 442/02/2017 -Cus IV(Pt)] RADHE KRISHNA , Under Secy. Note : The principal notification was published in the Gazette of India, Extraordinary, Part -II, Section -3, Sub -section (ii), vide notification no. 19/2022 –Customs (N.T.), dated the 3 0th March, 2022, vide number S.O. 1512 (E), date d the 30th March, 2022 and was amended by notification no. 48/2022 -Customs (N.T.) dated the 31st May, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (ii) vide number S.O. 2494 (E), dated the 31st May, 2022, notifi cation no. 99/2022 -Customs (N.T.) dated the 29th November, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (ii) vide number S.O. 5540 (E), dated the 29th November, 2022, notification no. 19/2023 -Customs (N.T.) date d the 30th March, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (ii) vide number S.O. 1529 (E), dated the 30th March , 2023, notification no. 30/2023 - Customs (N.T.) dated the 26th April, 2023, published in the Gaze tte of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 1934 (E), dated the 26th April, 2023, notification no. 48/2023 -Customs (N.T.) dated the 30th June, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (ii) vide S.O. 2830(E), dated the 30th June, 2023 and notification no. 70/2023 -Customs (N.T.) dated the 27th September, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (ii) vide S.O. 4254(E), dated th e 27th September, 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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