CBIC's Decision: Customs Act Amendment

Last updated: 28 September 2023

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The Central Board of Indirect Taxes and Customs (CBIC) has issued amendments to the Customs Act, 1962. Specifically, two notifications have extended existing deadlines. Notification No. 69/2023-Customs (N.T.) amends a previous notification, changing the date from 30th September 2023 to 30th November 2023. Similarly, Notification No. 70/2023-Customs (N.T.) further amends another notification, shifting the date from 1st October 2023 to 1st December 2023.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 27th September, 2023
No. 69/2023-Customs (N.T.)

S.O. 4253(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, 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 September, 2023', the words '30th November, 2023' shall
be substituted.

[F. No. 442/02/2017-Cus IV(Pt)]
RADHE KRISHNA, Under Secy.

NOTIFICATION
New Delhi, the 27th September, 2023
No. 70/2023-Customs (N.T.)

S.O. 4254(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.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 October, 2023', the words '1st December, 2023' shall be substituted.

[F. No. 442/02/2017-Cus IV(Pt)]
RADHE KRISHNA, Under Secy.