CBIC / GST notification · 26 Apr 2023
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRYOF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 32/2023-Customs New Delhi, the 26th April, 2023 G.S.R. No. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Custo…
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Open source page[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRYOF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 32/2023-Customs New Delhi, the 26th April, 2023 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 In the said notification, after the paragraph 3 and before the Explanation, the following paragraph shall be