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THE CUSTOMS TARIFF ACT 1975 (Notification)
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Body Notification G.S.R. 316(E).No. 32/2023-Customs, Dated 26th April, 2023

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in each of the notifications of the Government of India, Ministry of Finance (Department of Revenue) specified in Column (2) of the Table below, which shall be further amended in the manner as specified in the corresponding entries in Column (3) of the said Table, namely :-

TABLE

Sl No. Notification number and date Amendments
(1) (2) (3)

1

44/2002-Customs, dated the 19th April, 2002 [ Vide number G.S.R.293(E), dated the 19th April, 2002] In the said notification, after the paragraph 5 and before the Table, the following paragraph shall be inserted, namely: - "6. In a case of default in export obligation, when the duty on goods is paid to regularise the default in terms of Public Notice of the Government of India, Ministry of Commerce and Industry No. 02/2023, dated the 1st April, 2023, the amount of interest to be paid by the importer shall be payable as specified in the said public notice dated the 1st April, 2023.".

2

55/2003-Customs, dated the 1st April, 2003 [Vide number G.S.R. 279(E), dated the 1st April, 2003] In the said notification, after the paragraph 5 and before the Table, the following paragraph shall be inserted, namely: - "6. In a case of default in export obligation, when the duty on goods is paid to regularise the default in terms of Public Notice of the Government of India, Ministry of Commerce and Industry No. 02/2023, dated the 1st April, 2023, the amount of interest to be paid by the importer shall be payable as specified in the said public notice dated the 1st April, 2023.".

3

97/2004-Customs, dated the 17th September, 2004 [ Vide number G.S.R. 620 (E),dated the 17th September, 2004] In the said notification, after the paragraph 6 and before the Explanation, the following paragraph shall be inserted, namely: - "7. In a case of default in export obligation, when the duty on goods is paid to regularise the default in terms of Public Notice of the Government of India, Ministry of Commerce and Industry No. 02/2023, dated the 1st April, 2023, the amount of interest to be paid by the importer shall be payable as specified in the said public notice dated the 1st April, 2023.".

4

64/2008-Customs, dated the 9th May, 2008 [Vide number G.S.R. 349 (E), dated the 9th May, 2008] In the said notification, after the paragraph 5 and before the Explanation, the following paragraph shall be inserted, namely: - "6. In a case of default in export obligation, when the duty on goods is paid to regularise the default in terms of Public Notice of the Government of India, Ministry of Commerce and Industry No. 02/2023, dated the 1st April, 2023, the amount of interest to be paid by the importer shall be payable as specified in the said public notice dated the 1st April, 2023.".

5

136/2008-Customs, dated the 24th December, 2008 [ Vide number G.S.R. 878 (E), dated the 24th December, 2008] In the said notification, after the paragraph 4 and before the Explanation, the following paragraph shall be inserted, namely: -

"5. In a case of default in export obligation, when the duty on goods is paid to regularise the default in terms of Public Notice of the Government of India, Ministry of Commerce and Industry No. 02/2023, dated the 1st April, 2023, the amount of interest to be paid by the importer shall be payable as specified in the said public notice dated the 1st April, 2023.".

6

100/2009-Customs, dated the 11th September, 2009 [ Vide number G.S.R. 666 (E), dated the 11th September, 2009] In the said notification, after the paragraph 3 and before the Explanation, the following paragraph shall be inserted, namely: - "4. In a case of default in export obligation, when the duty on goods is paid to regularise the default in terms of Public Notice of the Government of India, Ministry of Commerce and Industry No. 02/2023, dated the 1st April, 2023, the amount of interest to be paid by the importer shall be payable as specified in the said public notice dated the 1st April, 2023.

7

101/2009-Customs, dated the 11th September, 2009 [ Vide number G.S.R. 667 (E), dated the 11th September, 2009] In the said notification, after the paragraph 4 and before the Explanation, the following paragraph shall be inserted, namely: - "5. In a case of default in export obligation, when the duty on goods is paid to regularise the default in terms of Public Notice of the Government of India, Ministry of Commerce and Industry No. 02/2023, dated the 1st April, 2023, the amount of interest to be paid by the importer shall be payable as specified in the said public notice dated the 1st April, 2023.".

8

102/2009-Customs, dated the 11th September, 2009 [ Vide number G.S.R. 668 (E), dated the 11th September, 2009] In the said notification, after the paragraph 4 and before the Explanation, the following paragraph shall be inserted, namely: - "5. In a case of default in export obligation, when the duty on goods is paid to regularise the default in terms of Public Notice of the Government of India, Ministry of Commerce and Industry No. 02/2023, dated the 1st April, 2023, the amount of interest to be paid by the importer shall be payable as specified in the said public notice dated the 1st April, 2023.".

9

103/2009-Customs, dated the 11th September, 2009 [ Vide number G.S.R. 669 (E), dated the 11th September, 2009] In the said notification, after the paragraph 3 and before the Explanation, the following paragraph shall be inserted, namely: - "4. In a case of default in export obligation, when the duty on goods is paid to regularise the default in terms of Public Notice of the Government of India, Ministry of Commerce and Industry No. 02/2023, dated the 1st April, 2023, the amount of interest to be paid by the importer shall be payable as specified in the said public notice dated the 1st April, 2023.".

10

22/2013-Customs, dated the 18th April, 2013 [ Vide number G.S.R. 248 dated the 18th April, 2013] In the said notification, after the paragraph 3 and before the Explanation, the following paragraph shall be inserted, namely: - "4. In a case of default in export obligation, when the duty on goods is paid to regularise the default in terms of Public Notice of the Government of India, Ministry of Commerce and Industry No. 02/2023, dated the 1st April, 2023, the amount of interest to be paid by the importer shall be payable as specified in the said public notice dated the 1st April, 2023.".

11

96/2009-Customs, dated the 11th September, 2009 [ Vide number G.S.R. 662 (E), dated the 11th September, 2009] In the said notification, after the paragraph 3 and before the Explanation, the following paragraph shall be inserted, namely: - "4. In a case of default in export obligation, when the duty on goods is paid to regularise the default in terms of Public Notice of the Government of India, Ministry of Commerce and Industry No. 02/2023, dated the 1st April, 2023, the amount of interest to be paid by the importer shall be payable as specified in the said public notice dated the 1st April, 2023.".

12

99/2009-Customs, dated the 11th September, 2009 [ Vide number G.S.R. 665 (E), dated the 11th September, 2009] In the said notification, after the paragraph 2 and before the Explanation, the following paragraph shall be inserted, namely: - "3. In a case of default in export obligation, when the duty on goods is paid to regularise the default in terms of Public Notice of the Government of India, Ministry of Commerce and Industry No. 02/2023, dated the 1st April, 2023, the amount of interest to be paid by the importer shall be payable as specified in the said public notice dated the 1st April, 2023.".

13

112/2009-Customs, dated the 29th September, 2009 [ Vide number G.S.R. 710 (E), dated the 29th September, 2009] In the said notification, after the paragraph 3 and before the Explanation, the following paragraph shall be inserted, namely: - "4. In a case of default in export obligation, when the duty on goods is paid to regularise the default in terms of Public Notice of the Government of India, Ministry of Commerce and Industry No. 02/2023, dated the 1st April, 2023, the amount of interest to be paid by the importer shall be payable as specified in the said public notice dated the 1st April, 2023.".

[F. No. 605/6/2023-DBK]

OM PRAKASH MEENA, Under Secy.

Note:

(i) The principal notification number 44/2002-Customs, dated the 19st April, 2002 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i), vide number G.S.R. 293(E), dated the 19st April, 2002 and was last amended by notification No. 26/2017-Customs, dated the 29th June, 2017 published 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.

(ii) The principal notification number 55/2003-Customs, dated the 1st April, 2003 was published in the Gazette of

India, Extraordinary, Part II, Section 3, Sub-section(i), vide number G.S.R. 279(E), dated the 1st April, 2003 and was last amended by notification No. 26/2017-Customs, dated the 29th June, 2017 published 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.

(iii) The principal notification number 97/2004-Customs, dated the 17th September, 2004 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i), vide number G.S.R. 620(E), dated the 17th September, 2004 and was last amended by notification No. 26/2017-Customs, dated the 29th June, 2017 published 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.

(iv) The principal notification number 64/2008-Customs, dated the 9th May, 2008 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i), vide number G.S.R. 349 (E), dated the 9th May, 2008 and was last amended by notification No. 26/2017-Customs, dated the 29th June, 2017 published 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.

(v) The principal notification number 136/2008-Customs, dated the 24th December, 2008 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i), vide number G.S.R. 878 (E), dated the 24th December, 2008 and was last amended by notification No. 26/2017-Customs, dated the 29th June, 2017 published 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.

(vi) The principal notification number 100/2009-Customs, dated the 11th September, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i), vide number G.S.R. 666 (E), dated the 11th September, 2009 and was last amended by notification No. 25/2020-Customs, dated the 21st May, 2020 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 307 (E), dated the 21st May, 2020.

(vii) The principal notification number 101/2009-Customs, dated the 11th September, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i), vide number G.S.R. 667 (E), dated the 11th September, 2009 and was last amended by notification No. 25/2020-Customs, dated the 21st May, 2020 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 307 (E), dated the 21st May, 2020.

(viii) The principal notification number 102/2009-Customs, dated the 11th September, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i), vide number G.S.R. 668 (E), dated the 11th September, 2009 and was last amended by notification No. 25/2020-Customs, dated the 21st May, 2020 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 307 (E), dated the 21st May, 2020.

(ix) The principal notification number 103/2009-Customs, dated the 11th September, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i), vide number G.S.R. 669 (E), dated the 11th September, 2009 and was last amended by notification No. 25/2020-Customs, dated the 21st May, 2020 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 307 (E), dated the 21st May, 2020.

(x) The principal notification number 22/2013-Customs, dated the 18th April, 2013 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i), vide number G.S.R. 248 (E), dated the 18th April, 2013 and was last amended by notification No. 25/2020-Customs, dated the 21st May, 2020 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 307 (E), dated the 21st May, 2020.

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                (xi) The principal notification number 96/2009-Customs, dated the 11th September, 2009 was published in the Gazette of india, Extraordinary, Part ii, Section 3, Sub-section(i), vide number G.S.R. 662 (E), dated the 11th September, 2009 and was last amended by notification No. 25/2020-Customs, dated the 21st May, 2020 published in the Gazette of india, Extraordinary, Part ii, Section 3, Sub-section (i), vide number G.S.R. 307 (E), dated the 21st May, 2020.

                (xii) The principal notification number 99/2009-Customs, dated the 11th September, 2009 was published in the Gazette of india, Extraordinary, Part ii, Section 3, Sub-section(i), vide number G.S.R. 665 (E), dated the 11th September, 2009 and was last amended by notification No. 25/2020-Customs, dated the 21st May, 2020 published in the Gazette of india, Extraordinary, Part ii, Section 3, Sub-section (i), vide number G.S.R. 307 (E), dated the 21st May, 2020.

                (xiii) The principal notification number 112/2009-Customs, dated the 29th September, 2009 was published in the

                Gazette of india, Extraordinary, Part ii, Section 3, Sub-section(i), vide number G.S.R. 710 (E), dated the 29th September, 2009 and was last amended by notification No. 25/2020-Customs, dated the 21st May, 2020 published in the Gazette of india, Extraordinary, Part ii, Section 3, Sub-section (i), vide number G.S.R. 307 (E), dated the 21st May, 2020.