Custom Notification No. 9/2022-Customs dated 1st February, 2022

Last updated: 02 February 2022

Save Share

Quick Summary

This notification, dated 1st February 2022, introduces amendments to several existing Customs notifications. These changes, effective from 2nd February 2022, primarily involve inserting an 'Explanation' clause to clarify the validity period of conditional exemptions. For most amended notifications, this exemption is now valid up to 31st March 2023, unless varied or rescinded earlier. Specific amendments also include the omission of certain entries in Notification No. 39/96-Customs.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 09/2022-Customs

New Delhi, the 1^st February, 2022

G.S.R.83(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 Table, namely: –

Table

S. No.	Notification number	Amendments
(1)	(2)	(3)
1.	Notification No. 146/94- Customs, dated the 13th July, 1994 vide number G.S.R. 575(E), dated the 13th July, 1994.	In the said notification, after the TABLE, the following Explanation shall be inserted, namely: – “*Explanation.* – For the removal of doubts, it is hereby clarified that under the provisions of sub-section (4A) of section 25 of the Customs Act, 1962, this conditional exemption shall, unless varied or rescinded, be valid upto the 31^st March, 2023.”;
2.	Notification No. 147/94- Customs, dated the 13th July, 1994 vide number G.S.R. 576(E), dated the 13th July, 1994.	In the said notification, after the TABLE, the following Explanation shall be inserted, namely: – “Explanation. – For the removal of doubts, it is hereby clarified that under the provisions of sub-section (4A) of section 25 of the Customs Act, 1962, this conditional exemption shall, unless varied or rescinded, be valid upto the 31^st March, 2023.”;
3.	Notification No. 39/96-Customs, dated the 23^rd July, 1996 vide number G.S.R. 291(E), dated the 23^rd July, 1996.	In the said notification, – (i) in the TABLE, S. Nos. 14, 15, 17, 18, 19, 24, 29, 30, 31, 31A, 31B, 32, 33, 35, 36, 38, 39, 40, 41, 42, 43, and the entries relating thereto shall be omitted; (ii) after paragraph 2, the following Explanation shall be inserted, namely: – “Explanation. – For the removal of doubts, it is hereby clarified that under the provisions of subsection (4A) of section 25 of the Customs Act, 1962, this conditional exemption shall, unless varied or rescinded, be valid upto the 31^st March, 2023.”;
4.	Notification No. 50/96-Customs, dated the 23^rd July, 1996 vide number G.S.R. 302(E), dated the 23^rd July, 1996.	In the said notification, the following Explanation shall be inserted, at the end, namely: – “Explanation. – For the removal of doubts, it is hereby clarified that under the provisions of subsection (4A) of section 25 of the Customs Act, 1962, this conditional exemption shall, unless varied or rescinded, be valid upto the 31^st March, 2023.”;
5.	Notification No. 30/2004- Customs, dated the 28^th January, 2004 vide number G.S.R. 81(E), dated the 28^th January, 2004.	In the said notification, the following Explanation shall be inserted, at the end, namely: – “Explanation. – For the removal of doubts, it is hereby clarified that under the provisions of subsection (4A) of section 25 of the Customs Act, 1962, this conditional exemption shall, unless varied or rescinded, be valid upto the 31^st March, 2023.”;
6.	Notification No. 81/2005- Customs, dated the 8^thSeptember, 2005 vide number G.S.R. 569(E), dated the 8^thSeptember, 2005.	In the said notification, the following Explanation shall be inserted, at the end, namely: – “Explanation. – For the removal of doubts, it is hereby clarified that under the provisions of sub-section (4A) of section 25 of the Customs Act, 1962, this conditional exemption shall, unless varied or rescinded, be valid upto the 31^st March, 2023.”;
7.	Notification No. 5/2017- Customs, dated the 2^nd February, 2017 vide number G.S.R. 89(E), dated the 2^nd February, 2017.	In the said notification, the following Explanation shall be inserted, at the end, namely: – “Explanation. – For the removal of doubts, it is hereby clarified that under the provisions of subsection (4A) of section 25 of the Customs Act, 1962, this conditional exemption shall, unless varied or rescinded, be valid upto the 31st March, 2023.”;
8.	Notification No. 16/2017- Customs, dated the 20^th April, 2017 vide number G.S.R. 394(E), dated the 20^th April, 2017.	In the said notification, after the TABLE, the following Explanation shall be inserted, namely-“*Explanation.* – For the removal of doubts, it is hereby clarified that under the provisions of sub-section (4A) of section 25 of the Customs Act, 1962, this conditional exemption shall, unless varied or rescinded, be valid upto the 31^st March, 2023.”;
9.	Notification No. 32/2017- Customs, dated the 30^th June, 2017 vide number G.S.R. 767(E), dated the 30^th June, 2017.	In the said notification, in the TABLE, against S. No. 2, in column (3), the following Explanation shall be inserted, at the end, namely: – “Explanation. – For the removal of doubts, it is hereby clarified that under the provisions of subsection (4A) of section 25 of the Customs Act, 1962, this conditional exemption shall, unless varied or rescinded, be valid upto the 31^st March, 2023.”;

2. This notification shall come into force on the 2^nd February, 2022.

[F. No. 334/01/2022-TRU]

(Nitish Karnatak)

Under Secretary to Government of India

Note:

1. The principal notification No. 146/94-Customs, dated the 13^th July, 1994 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide S.R. 575(E), dated the 13^th July, 1994 and was last amended by notification No.43/2017-Customs, dated the 30^th June, 2017, vide number G.S.R. 778(E), dated the 30^th June, 2017.

2. The principal notification No. 147/94-Customs, dated the 13^th 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 13^th July, 1994 and was last amended by notification No.106/2008-Customs, dated the 22^nd September, 2008, vide number G.S.R.671(E), dated the 22^nd September, 2008.

3. The principal notification No. 39/96-Customs, dated the 23^rd 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 23^rd July, 1996 and was last amended by notification No. 33/2019-Customs, dated the 30^th September, 2019, vide number G.S.R. 706(E), dated the 30^th September, 2019.

4. The principal notification No. 50/96-Customs, dated the 23^rd 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 23^rd July, 1996 and was last amended by notification No. 44/2017-Customs, dated the 30^th June, 2017, vide number G.S.R.779(E), dated the 30^th June, 2017.

5. The principal notification No. 30/2004-Customs, dated the 28^th 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 28^th January, 2004 and was last amended by notification No. 44/2017-Customs, dated the 30^th June, 2017, vide number G.S.R. 779(E), dated the 30^th June, 2017.

6. The principal notification No. 81/2005-Customs, dated the 8^th 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 8^th September, 2005 and was last amended by notification No. 22/2016-Customs, dated the 1^st March, 2016, vide number G.S.R. 216(E), dated the 1st March, 2016.

7. The principal notification No. 5/2017-Customs, dated the 2^nd 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 2^nd February, 2017.

8. The principal notification No. 16/2017-Customs, dated the 20^th 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 20^th April, 2017 and was last amended by notification No. 41/2020-Customs, dated the 29^th October, 2020, vide number G.S.R. 683(E), dated the 29^th October, 2020.

10. The principal notification No. 32/2017-Customs dated 30^th 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 30^th June, 2017.

FAQ :

The notification amends several previous Customs notifications to clarify the validity period of conditional exemptions and make specific deletions.

This notification comes into force on the 2nd February 2022.

For most of the amended notifications, the conditional exemption is clarified to be valid up to the 31st March 2023, unless it is varied or rescinded before that date.

Yes, Notification No. 39/96-Customs has had specific entries (S. Nos. 14, 15, 17, 18, 19, 24, 29, 30, 31, 31A, 31B, 32, 33, 35, 36, 38, 39, 40, 41, 42, 43) and their related entries omitted.

The amendments apply to Notification No. 146/94-Customs, 147/94-Customs, 39/96-Customs, 50/96-Customs, 30/2004-Customs, 81/2005-Customs, 5/2017-Customs, 16/2017-Customs, and 32/2017-Customs.