Amending Customs Notifications to implement the “Amnesty Scheme for one time settlement of default in export obligation by Advance and EPCG authorization holders” notified by DGFT- NOTIFICATION No. 32/2023-Customs
G.S.R. No. (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, 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 (E), 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.”. |
Note:
(i) The principal notification number 44/2002-Customs, dated the 19st April, 2002was 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, 2002and 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 the17th 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 the24thDecember, 2008was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i),videnumber G.S.R. 878 (E), dated the 24thDecember, 2008 and was last amended by notification No. 26/2017-Customs, dated the 29thJune, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),videnumber G.S.R.727 (E), dated the 29thJune, 2017.
(vi) The principal notification number 100/2009-Customs, dated the11thSeptember, 2009was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i),videnumber G.S.R. 666 (E), dated the 11thSeptember, 2009 and was last amended by notification No. 25/2020-Customs, dated the21stMay, 2020published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),videnumber G.S.R.307(E), dated the 21stMay, 2020.
(vii) The principal notification number 101/2009-Customs, dated the11thSeptember, 2009waspublished in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i),videnumber G.S.R. 667 (E), dated the11thSeptember, 2009 and was last amended by notification No. 25/2020-Customs, dated the21stMay, 2020published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),videnumber G.S.R.307(E), dated the 21stMay, 2020.
(viii) The principal notification number 102/2009-Customs, dated the11thSeptember, 2009was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i),videnumber G.S.R. 668 (E), dated the11thSeptember, 2009 and was last amended by notification No. 25/2020-Customs, dated the21stMay, 2020published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),videnumber G.S.R.307(E), dated the 21stMay, 2020.
(ix) The principal notification number 103/2009-Customs, dated the11thSeptember, 2009was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i),videnumber G.S.R. 669 (E), dated the 11thSeptember, 2009 and was last amended by notification No. 25/2020-Customs, dated the21stMay, 2020published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),videnumber G.S.R.307(E), dated the 21stMay, 2020.
(x) The principal notification number 22/2013-Customs, dated the18thApril, 2013was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i),videnumber G.S.R. 248 (E), dated the 18thApril, 2013 and was last amended by notification No. 25/2020-Customs, dated the21stMay, 2020published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R.307(E), dated the 21stMay, 2020.
(xi) The principal notification number 96/2009-Customs, dated the11thSeptember, 2009was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i),videnumber G.S.R. 662 (E), dated the 11thSeptember, 2009 and was last amended by notification No. 25/2020-Customs, dated the21stMay, 2020published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),videnumber G.S.R.307(E), dated the 21stMay, 2020.
(xii) The principal notification number 99/2009-Customs, dated the11thSeptember, 2009waspublished in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i),videnumber G.S.R. 665 (E), dated the 11thSeptember, 2009 and was last amended by notification No. 25/2020-Customs, dated the21stMay, 2020published in the Gazette ofIndia, Extraordinary, Part II, Section 3, Sub-section (i),videnumber G.S.R.307(E), dated the 21stMay, 2020.
(xiii) The principal notification number 112/2009-Customs, dated the29thSeptember, 2009was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i),videnumber G.S.R. 710 (E), dated the 29thSeptember, 2009 and was last amended by notification No. 25/2020-Customs, dated the21stMay, 2020published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),videnumber G.S.R.307(E), dated the 21stMay, 2020.
