In exercise of the powers conferred by sub-section (34) of section 2 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 40/2012-Customs (N.T.), dated the 2nd May, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 993(E), dated the 2nd May, 2012, namely: -

In the said notification, in the Table,-

i. against serial number 3, in column 3, after item (viii), the following item shall be inserted, namely:-

"(viiia) Section 28DA;" ;

ii. against serial number 4, in column (3), after item (ia), the following item shall be inserted, namely:-

"(ib) Section 28DA;" ;

iii. against serial number 5, in column (3),-

a. after item (iva), the following items shall be inserted, namely : -

"(ivb) section 30A;";

b. after item (vi), the following items shall be inserted, namely :-

"(via) section 41A;";

c. after item (xi), the following items shall be inserted, namely :-

"(xia) section 53 ;".

2. This notification shall come into force on the 21st September, 2020.

ANANTH RATHAKRISHNAN,

Dy. Secy. (Customs)

Note: The principal notification number 40/2012-Customs (N.T.), dated the 2nd May, 2012 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 993(E), dated the 2nd May, 2012 and was last amended by Notification No. 43/2019-Customs (NT) dated the 18th June, 2019, published in the Gazette of India, Extraordinary vide number S.O. 1974(E) dated the 18th June, 2019.