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GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 88/2023-Customs (N.T.) New Delhi, dated the 29th November, 2023 S.O. (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 further amendments to the Notification No.1
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1999
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FAQ :
The notification extends the deadline for the exemption of deposits from the provisions of Section 51A of the Customs Act, 1962.
The provisions of Section 51A of the Customs Act, 1962 are affected.
The previous deadline was 1st December 2023.
The new deadline for the exemption is 20th January 2024.
Notification No. 19/2022-Customs (N.T.) dated 30th March 2022 has been amended.
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Notification No : 88/2023Published in Custom
Source : https://taxinformation.cbic.gov.in/view-pdf/1009947/ENG/Notifications