Board Amends Customs Notifications to
Implement Amnesty Scheme for One Time Settlement of Default in Export
Obligation by Advance and EPCG Authorization Holders
·
These notifications are based on FTP
2009-2014 so as to Allow Amnesty Scheme to Licences issued them
[Notification No.
32/2023-Customs dated 26 April, 2023]
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
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.”. |
[F.No.605/6/2023-DBK]