Time for producing certificates by Importers for custom/IGST exemption extended

Time Limit for production of various certificates by Importers for custom/IGST exemption extended

MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 23/2020-Customs

New Delhi, the 14th May, 2020

G.S.R. 296 (E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government, on 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 in the Ministry of Finance (Department of Revenue), No. 50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide, number G.S.R. 785(E), dated the 30th June, 2017, namely:-

In the said notification, in the ANNEXURE, –

(i) in Condition No. 10, in Condition (c), the following proviso shall be inserted, namely:-“Provided thatthe validity of the said certificate, issued for the financial year 2019-20, upto the period of 31st March, 2020, shall be extended upto 30th September, 2020 for import of unutilised value and quantity of goods specified in the said certificate.”;

(ii) in Condition No. 21, in Condition (c), the following proviso shall be inserted, namely:-“Provided that the validity of the said certificate, issued for the financial year 2019-20, upto the period of 31st March, 2020, shall be extended upto 30th September, 2020 for import of unutilised value and quantity of item(s) specified in the said certificate.”;

(iii) in Condition No. 28, in Condition (c), the following proviso shall be inserted, namely:-“Provided that the validity of the said certificate, issued for the financial year 2019-20, upto the period of 31st March, 2020, shall be extended upto 30th September, 2020 for import of unutilised value and quantity of goods specified in the said certificate.”;

(iv) in Condition No. 32, in Condition (c), the following proviso shall be inserted, namely:-“Provided that the validity of the said certificate, issued for the financial year 2019-20, upto the period of 31st March, 2020, shall be extended upto 30th September, 2020 for import of unutilised value and quantity of goods specified in the said certificate.”;

(v) in Condition No. 33, in Condition (c), the following proviso shall be inserted, namely:-“Provided that the validity of the said certificate, issued for the financial year 2019-20, upto the period of 31st March, 2020, shall be extended upto 30th September, 2020 for import of unutilised value and quantity of goods specified in the said certificate.”;

(vi) in Condition No. 36, in Condition (b), the following proviso shall be inserted, namely:-

“Provided that the validity of the said certificate, issued for the financial year 2019-20, upto the period of 31st March, 2020, shall be extended upto 30th September, 2020 for import of unutilised value and quantity of goods specified in the said certificate.”;

(vii) in Condition No. 101, in Condition (c), the following proviso shall be inserted, namely:-

“Provided that the validity of the said certificate, issued for the financial year 2019-20, upto the period of 31st March, 2020, shall be extended upto 30th September, 2020 for import of unutilised value and quantity of goods specified in the said certificate.”

[F. No. 605/10/2020-DBK]

GOPAL KRISHNA JHA, Director (Drawback)

Note: The principal notification No. 50/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide,number G.S.R. 785(E), dated the 30th June, 2017 and was last amended by notification No. 01/2020-Customs, dated the 2nd February, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 61(E), dated the 2nd February, 2020.

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