[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-
SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 50/2023-Customs
New Delhi, the 25th August, 2023
G.S.R. ……(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 makes the following amendments in the notification of the Government of India in the Ministry of Finance
(Department of Revenue), No. 55/2022-Customs, dated the 31st October 2022, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 796(E), dated the 31st October 2022, namely:-
In the said notification, -
(i) in the Table, after S. No. 2 and the entries relating thereto, the following S. Nos. and entries shall
be inserted, namely: -
(1)
(2)
(3)
(4)
(5)
“2A.
1006 30 10
Rice, parboiled
Nil
5
2B.
1006 30 10
Rice, parboiled
Nil
6”;
(ii) in the Annexure, after Condition number 4 and the entries relating thereto, the following
Condition numbers and entries shall be inserted, namely: -
“5.
Rate of duty shall come into force on the 16th day of October, 2023
6.
(i) Goods meant for export shall have entered the customs station for
the purpose of exportation before the 25th day of August, 2023, and
an order permitting clearance has not been issued by the proper
officer; and
(ii) Goods meant for export shall be backed by irrevocable Letter(s) of
Credit, wherein the said letter(s) of credit has been opened before
the 25th day of August, 2023, and the message exchange date
between the Indian and Foreign bank/swift date should be before
the 25th day of August, 2023, and such Letter(s) of Credit should
have been authenticated by the Recipient Bank. ".
[F. No. CBIC-190354/161/2023-TRU]
(Amreeta Titus)
Deputy Secretary
Note: The principal notification No. 55/2022-Customs, dated the 31st October 2022, was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 796(E), dated the 31st October
2022, and was last amended vide notification No. 31/2023-Customs, dated the 20th April, 2023, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 309(E), dated the 20th April,
2023.
