Budget 2023 : CBIC Amend 32 notifications in order to provide a specific end date for these notifications

Last updated: 01 February 2023

 Notice Date : 01 February 2023

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 12/2023-Customs

Dated: 1st February, 2023

G.S.R. ……… (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), 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

S. No.

Notification number Amendments
(1) (2) (3)
1. Notification No. 16-Cus, dated the 23rd January, 1965,
published vide number G.S.R. 126 (E), dated the 23rd January, 1965
In the said notification, after the second proviso, the following proviso shall be inserted, namely: –

“Provided also that nothing contained in this
notification shall apply after the 31st March, 2024.”

2. Notification No. 80-Cus, dated the 29th August, 1970, published vide number G.S.R. 1246 (E), dated the 29th August, 1970 In the said notification, the following paragraph shall be inserted, namely: –

“2. Nothing contained in this notification shall have effect after the 31st March, 2024.”

3. Notification No. 46/74-Cus, dated the 25th May, 1974, published vide number G.S.R. 503 (E), dated the 25th
May,1974
In the said notification, the following paragraph shall be inserted, namely: –

“2. Nothing contained in this notification shall have effect after the 31st March, 2024.”

4. Notification No. 248-Cus, dated the 2nd August, 1976, published vide number G.S.R. 617(E), dated the 2nd August, 1976 In the said notification, the following paragraph shall be inserted, namely: –

“2. Nothing contained in this notification shall have effect after the 31st March, 2024.”

5. Notification No. 207/89- Customs, dated the 17th July,
1989, published vide number G.S.R. 702(E), dated the 17th
July, 1989
In the said notification, after the first proviso, the following proviso shall be inserted, namely: – “Provided further that nothing contained in this notification shall apply after the 31st March, 2024.”
6. Notification No. 134/94- Customs, dated the 22nd June, 1994, published vide numberG.S.R. 525(E), dated the 22nd June, 1994 In the said notification, after the TABLE, the following paragraph shall be inserted, namely: –

“2. Nothing contained in this notification shall have effect after the 31st March, 2024.”

7. Notification No. 147/94- Customs, dated the 13th July, 1994,published vide number G.S.R. 576(E), dated the 13th July, 1994 In the said notification, –

(i)the Explanation shall be omitted;

(ii) the following paragraph shall be inserted at the end, namely: –

“2. Nothing contained in this notification shall have effect after the 31st March, 2024.”

8. Notification No. 148/94- Customs, dated the 13thJuly,
1994, published vide number G.S.R. 577(E), dated the 13th July, 1994
In the said notification, after the TABLE, the following paragraph shall be inserted, namely: –

“2. Nothing contained in this notification shall have effect after the 31st March, 2024.”

9. Notification No. 151/94- Customs, dated the 13thJuly,
1994, published vide number G.S.R. 580(E), dated the 13th July, 1994
In the said notification, after the TABLE, the following paragraph shall be inserted, namely: –

“2. Nothing contained in this notification shall have effect after the 31st March, 2024.”

10. Notification No. 152/94- Customs, dated the 13thJuly,
1994, published vide number G.S.R. 581(E), dated the 13th July, 1994
In the said notification, after the Explanation, the following paragraph shall be inserted, namely: – “2. Nothing contained in this notification shall have effect after the 31st March, 2024.”
11. Notification No. 153/94- Customs, dated the 13thJuly,
1994, published vide number G.S.R. 582(E), dated the 13th July, 1994
In the said notification, after the TABLE, the following paragraph shall be inserted, namely: –

“2. Nothing contained in this notification shall have effect after the 31st March, 2024.”

12. Notification No. 39/96-Customs, dated the 23rd July, 1996, published vide number G.S.R. 291(E), dated the 23rd July, 1996 In the said notification, –

(i) the Explanation shall be omitted;

(ii) the following paragraph shall be inserted at the end, namely: –

“2. Nothing contained in this notification shall have effect after the 31st March, 2024.”

13. Notification No. 50/96-Customs, dated the 23rd July, 1996, published vide number G.S.R. 302(E), dated the 23rd July, 1996 In the said notification, –

(i) the Explanation shall be omitted;

(ii) the following paragraph shall be inserted, namely: –

“2. Nothing contained in this notification shall have effect after the 31st March, 2024.”

14. Notification No. 51/96-Customs, dated the 23rd July, 1996, published vide number G.S.R.303(E), dated the 23rd July, 1996 In the said notification, after paragraph 3, the following paragraph shall be inserted, namely: –

“4. Nothing contained in this notification shall have effect after the 31st March, 2024.”

15. Notification No. 25/98-Customs, dated the 2rd June, 1998, published vide number G.S.R. 290(E), dated the 2nd June, 1998 In the said notification, after the TABLE, the following paragraph shall be inserted, namely: –

“2. Nothing contained in this notification shall have effect after the 31st March, 2024.”

16. Notification No. 97/99-Customs, dated the 21stJuly, 1999, published vide number G.S.R. 727(E), dated the 21st July,1999 In the said notification, the following paragraph shall be inserted, namely: –

“2. Nothing contained in this notification shall have effect after the 31st March, 2024.”

17. Notification No. 113/2003- Customs, dated the 22ndJuly, 2003, published vide number G.S.R. 572(E), dated the 22ndJuly, 2003 In the said notification, after paragraph 2 and before the Explanation, the following paragraph shall be inserted, namely: –

“3. Nothing contained in this notification shall have effect after the 31st March, 2024.”

18. Notification No. 30/2004- Customs, dated the 28th January, 2004, published vide number G.S.R. 81(E), dated the 28th January, 2004 In the said notification, –

(i) after the proviso, the following proviso shall be
substituted, namely: –

“Provided further that nothing contained in this notification shall have effect after the 31st March, 2024.”

(ii) the Explanation shall be omitted;

19. Notification No. 45/2005- Customs, dated the 16th May, 2005, published vide number G.S.R. 318(E), dated the 16th
May, 2005
In the said notification, after the first proviso and before the Explanation, following proviso shall be inserted, namely: –

“Provided further that nothing contained in this notification shall have effect after the 31st March, 2024.”

20. Notification No. 81/2005- Customs, dated the 8th
September, 2005, published vide number G.S.R. 569(E), dated the 8th September, 2005
In the said notification, –

(i) the Explanation shall be omitted;

(ii) the following paragraph shall be inserted,
namely: –

“2. Nothing contained in this notification shall have effect after the 31st March, 2024.”

21. Notification No. 102/2007- Customs, dated the 14th
September, 2007, published vide number G.S.R. 598(E), dated the 14th September, 2007
In the said notification, after paragraph 3, the following paragraph shall be inserted, namely: –

“4. Nothing contained in this notification shall have effect after the 31st March, 2024.”

22. Notification No. 26/2011- Customs, dated the 1st March, 2011, published vide number G.S.R. 152(E), dated the
1stMarch, 2011
In the said notification, after the TABLE and before the ANNEXURE, the following paragraph shall be inserted, namely: –

“2. Nothing contained in this notification shall have effect after the 31st March, 2024.”

23. Notification No. 23/2016- Customs, dated the 1st March, 2016, published vide number G.S.R. 217(E), dated the 1st
March, 2016
In the said notification, the following paragraph shall be inserted, namely: –

“2. Nothing contained in this notification shall have effect after the 31st March, 2024.”

24. Notification No. 05/2017- Customs, dated the 2nd February, 2017, published vide number G.S.R. 89(E), dated the 2nd February, 2017 In the said notification, –

(i) the Explanation shall be omitted;

(ii) the following paragraph shall be inserted,
namely: –

“2. Nothing contained in this notification shall have effect after the 31st March, 2024.”

25. Notification No. 16/2017- Customs, dated the 20th April, 2017, published vide number G.S.R. 394(E), dated the 20th April, 2017 In the said notification, –

(i) the Explanation shall be omitted;

(i) the following paragraph shall be inserted,
namely: –

“2. Nothing contained in this notification shall have effect after the 31st March, 2024.”

26. Notification No. 29/2017- Customs, dated the 30th June, 2017, published vide number G.S.R. 764(E), dated the 30th June, 2017 In the said notification, after paragraph 2, the following paragraph shall be inserted, namely: –

“3. Nothing contained in this notification shall have effect after the 31st March, 2024.”

27. Notification No. 30/2017- Customs, dated the 30th June, 2017, published vide number G.S.R. 765(E), dated the 30th June, 2017 In the said notification, after paragraph 2, the following paragraph shall be inserted, namely: –

“3. Nothing contained in this notification shall have effect after the 31st March, 2024.”

28. Notification No. 32/2017- Customs, dated the 30th June, 2017, published vide number G.S.R. 767(E), dated the 30th June, 2017 In the said notification, –

(i) in the TABLE, against serial number 2, in column (3), the Explanation shall be omitted;

(ii) after paragraph 2, the following paragraph shall be inserted, namely: – “3. Nothing contained in this notification shall have effect after the 31st March, 2024.”

29. Notification No. 37/2017- Customs, dated the 30th June, 2017, published vide number G.S.R. 772(E), dated the 30th June, 2017 In the said notification, after paragraph 3, the following paragraph shall be inserted, namely: – “4. Nothing contained in this notification shall have effect after the 31st March, 2024.”
30. Notification No. 48/2017- Customs, dated the 30th June, 2017, published vide number G.S.R. 783(E), dated the 30th June, 2017 In the said notification, after paragraph 2, following paragraph shall be inserted, namely: – “3. Nothing contained in this notification shall have effect after the 31st March, 2023.”
31. Notification No. 49/2017- Customs, dated the 30th June, 2017, published vide number G.S.R. 784(E), dated the 30th June, 2017 In the said notification, after paragraph 3, following paragraph shall be inserted, namely: – “4. Nothing contained in this notification shall have effect after the 31st March, 2024.”
32. Notification No. 52/2017-Customs, dated the 30th June, 2017, published vide number G.S.R. 787(E), dated the 30th June, 2017 In the said notification, after paragraph 2, following paragraph shall be inserted, namely: – “3. Nothing contained in the entries against serial numbers 6,8 and 10 shall have effect after the 31st March, 2024.”

2. This notification shall come into force on the 2nd day of February, 2023.

[F. No.334/03/2023-TRU]

(Vikram Vijay Wanere)
Under Secretary

Note:

1. 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.

2. 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. 44/2017-Customs, dated the 30th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 779(E), dated the 30th June, 2017.

3. 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. 43/2017-Customs, dated the 30th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub­section (i), vide number G.S.R. 778(E), dated the 30th June, 2017.

4. 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 2ndAugust,1976.

5. 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. 43/2017-Customs, dated the 30th June, 2017published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 778(E), dated the 30th June, 2017

6. 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 22ndJune,1994 and was last amended vide notification No. 43/2017-Customs, dated the 30th June, 2017published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 778(E), dated the 30th June, 2017.

7. 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 13thJuly,1994 and was last amended vide notification No. 9/2022-Customs, dated the 1st February, 2022published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 67(E), dated the 1st February, 2022

8. 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 13thJuly,1994 and was last amended vide notification No. 8/2022-Customs, dated the 1st February, 2022published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 82(E), dated the 1st February, 2022.

9. 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 13thJuly,1994 and was last amended vide notification No. 43/2017-Customs, dated the 30th June, 2017published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 778(E), dated the 30th June, 2017

10. 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 13thJuly,1994 and was last amended vide notification No. 44/2017-Customs, dated the 30th June, 2017published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 779(E), dated the 30th June, 2017.

11. 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 13thJuly,1994 and was last amended vide notification No. 8/2021-Customs, dated the 1st February, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 66(E), dated the 1st February, 2021

12. 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 23rdJuly,1996 and was last amended vide notification No. 9/2022-Customs, dated the 1st February, 2022published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 83(E), dated the 1st February, 2022

13. 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 23rdJuly,1996 and was last amended vide notification No. 9/2022-Customs, dated the 1st February, 2022published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 83 (E), dated the 1st February, 2022.

14. 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 23rdJuly,1996 and was last amended vide notification No. 43/2017-Customs, dated the 30th June, 2017published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 778 (E), dated the 30th June, 2017.

15. 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. 57/2021-Customs, dated the 29th December, 2021published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 906 (E), dated the 29th December, 2021.

16. The principal notification No. 97/99-Customs, dated the 21st July, 1999 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 544(E), dated the 21stJuly,1999 and was last amended vide notification No. 26/2017-Customs, dated the 29th June, 2017published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 727(E), dated the 29th June,2017.

17. 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 22ndJuly,2003 and was last amended vide notification No. 118/2007-Customs, dated the 17th December, 2007published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 773(E), dated the 17th December, 2007

18. The principal notification No. 30/2004-Customs, dated the 28th January, 2004 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 81(E), dated the 28thJanuary,2004 and was last amended vide notification No. 9/2022-Customs, dated the 1st February, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 83(E), dated the 1st February, 2022

19. The principal notification No. 45/2005-Customs, dated the 16th May, 2005 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 318(E), dated the 16th May,2005 and was last amended vide notification No. 18/2011-Customs, dated the 1st March, 2011published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 144(E), dated the 1st March, 2011

20. 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. 9/2022-Customs, dated the 1st February, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 83(E), dated the 1st February, 2022

21. The principal notification No. 102/2007-Customs, dated the 14th September, 2007 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 598(E), dated the 14thSeptember,2007 and was last amended vide notification No. 42/2017-Customs, dated the 30th June, 2017published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 777(E), dated the 30th June, 2017

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 1stMarch,2011 and was last amended vide notification No. 43/2017-Customs, dated the 30th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 778(E), dated the 30th June, 2017

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.

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. 9/2022-Customs, dated the 1st February, 2022published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 83(E), dated the 1st February, 2022

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. 9/2022-Customs, dated the 1st February, 2022published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 83(E), dated the 1st February, 2022

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 30thJune,2017.

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 30thJune,2017.

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 30thJune,2017 and was last amended vide notification No. 9/2022-Customs, dated the 1st February, 2022published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 83(E), dated the 1st February, 2022

29. 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 30thJune,2017 and was last amended vide notification No. 6/2022-Customs, dated the 1st February, 2022published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 80(E), dated the 1st February, 2022

30. The principal notification No. 48/2017-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. 783(E), dated the 30th June,2017.

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.

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 30thJune,2017 and was last amended vide notification No. 6/2022-Customs, dated the 1st February, 2022published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 80(E), dated the 1s February, 2022

 

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