Regularisation of EO Default – Interest not to Exceed Original Duty Amount
[Customs Notification No. 46
dated 26th September 2013]
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 in the Ministry of Finance (Department
of Revenue) specified in column (2) of the Table below, which shall be amended
or further amended, as the case may be, in the manner as specified in the
corresponding entry in column (3) of the said Table, namely :-
|
Table |
||
|
Sl. No. |
Notification number and date |
Amendments |
|
(1) |
(2) |
(3) |
|
1 |
160/1992-Customs, dated the 20th April, 1992 [Vide number
G.S.R. 423 (E), dated the 20th April, 1992] |
In the said notification, after the opening paragraph and before the
Table, the following paragraph shall be inserted, namely:- “2. In a case of default in export obligation, when the duty on goods is
paid to regularise the default, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
2 |
203/1992-Customs, dated the 19th May, 1992 [Vide number
G.S.R. 536 (E), dated the 19th May, 1992] |
In the said notification, after the opening paragraph and before the
Explanations, the following paragraph shall be inserted, namely:- “2. In a case of default in export obligation, when the duty on goods is
paid to regularise the default, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
3 |
204/1992-Customs, dated the 19th May, 1992 [Vide number G.S.R. 537 (E), dated the
19th May, 1992] |
In the said notification, after the opening paragraph and before the
Explanations, the following paragraph shall be inserted, namely:- “2. In a case of default in export obligation, when the duty on goods is
paid to regularise the default, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
4 |
307/1992-Customs, dated the 28th December, 1992 [Vide number
G.S.R. 946 (E), dated the 28th December, 1992] |
In the said notification, after the opening paragraph and before the
Table, the following paragraph shall be inserted, namely:- “2. In a case of default in export obligation, when the duty on goods is
paid to regularise the default, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
5 |
104/1993-Customs, dated the 16th March, 1993 [Vide number
G.S.R. 287 (E), dated the 16th March, 1993] |
In the said notification, after the opening paragraph and before the
Explanation, the following paragraph shall be inserted, namely:- “2. In a case of default in export obligation, when the duty on goods is
paid to regularise the default, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
6 |
122/1993-Customs, dated the 14th May, 1993 [Vide number G.S.R. 417 (E), dated the
14th May, 1993] |
In the said notification, after the opening paragraph and before the
Explanation, the following paragraph shall be inserted, namely:- “2. In a case of default in export obligation, when the duty on goods is
paid to regularise the default, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
7 |
79/1995-Customs, dated the 31st March, 1995 [Vide number
G.S.R. 308 (E), dated the 31st March, 1995] |
In the said notification, after the opening paragraph and before the
Explanations, the following paragraph shall be inserted, namely:- “2. In a case of default in export obligation, when the duty on goods is
paid to regularise the default, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
8 |
80/1995-Customs, dated the 31st March, 1995 [Vide number
G.S.R. 309 (E), dated the 31st March, 1995] |
In the said notification, after the opening paragraph and before the
Explanation, the following paragraph shall be inserted, namely:- “2. In a case of default in export obligation, when the duty on goods is
paid to regularise the default, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
9 |
106/1995-Customs, dated the 2nd June, 1995 [Vide number G.S.R. 475 (E), dated the 2nd
June, 1995] |
In the said notification, after the opening paragraph and before the
Explanation, the following paragraph shall be inserted, namely:- “2. In a case of default in export obligation, when the duty on goods is
paid to regularise the default, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
10 |
107/1995-Customs, dated the 2nd June, 1995 [Vide number
G.S.R. 476 (E), dated the 2nd June, 1995] |
In the said notification, after the opening paragraph and before the
Explanation, the following paragraph shall be inserted, namely:- “2. In a case of default in export obligation, when the duty on goods is
paid to regularise the default, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
11 |
110/1995-Customs, dated the 5th June, 1995 [Vide number G.S.R. 480 (E), dated the 5th
June, 1995] |
In the said notification, after the opening paragraph and before the
Table, the following paragraph shall be inserted, namely:- “2. In a case of default in export obligation, when the duty on goods is
paid to regularise the default, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
12 |
111/1995-Customs, dated the 5th June, 1995 [Vide number
G.S.R. 481 (E), dated the 5th June, 1995] |
In the said notification, after paragraph 2 and before the Table, 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, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
13 |
130/1995-Customs, dated the 25th August, 1995 [Vide number
G.S.R. 598 (E), dated the 25th August, 1995] |
In the said notification, after the opening paragraph and before the
Explanation, the following paragraph shall be inserted, namely:- “2. In a case of default in export obligation, when the duty on goods is
paid to regularise the default, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
14 |
148/1995-Customs, dated the 19th September, 1995 [Vide number G.S.R. 657 (E), dated the
19th September, 1995] |
In the said notification, after the opening paragraph and before the
Explanation, the following paragraph shall be inserted, namely:- “2. In a case of default in export obligation, when the duty on goods is
paid to regularise the default, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
15 |
149/1995-Customs, dated the 19th September, 1995 [Vide number
G.S.R. 658 (E), dated the 19th September, 1995] |
In the said notification, after the opening paragraph and before the
Explanation, the following paragraph shall be inserted, namely:- “2. In a case of default in export obligation, when the duty on goods is
paid to regularise the default, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
16 |
28/1997-Customs, dated the 1st April, 1997 [Vide number G.S.R. 184 (E), dated the 1st
April, 1997] |
In the said notification, after the paragraph 2 and before the Table, 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, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
17 |
29/1997-Customs, dated the 1st April, 1997 [Vide number
G.S.R. 185 (E), dated the 1st April, 1997] |
In the said notification, after the paragraph 3 and before the Table, 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, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
18 |
30/1997-Customs, dated the 1st April, 1997 [Vide number
G.S.R. 186 (E), dated the 1st April, 1997] |
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, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
19 |
31/1997-Customs, dated the 1st April, 1997 [Vide number
G.S.R. 187(E), dated the 1st April, 1997] |
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, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
20 |
77/1998-Customs, dated the 16th October, 1998 [Vide number
G.S.R. 623 (E), dated the 16th October, 1998] |
In the said notification, after the opening paragraph and before the
Explanation, the following paragraph shall be inserted, namely:- “2. In a case of default in export obligation, when the duty on goods is
paid to regularise the default, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
21 |
48/1999-Customs, dated the 29th April, 1999 [Vide number
G.S.R. 299 (E), dated the 29th April, 1999] |
In the said notification, after the opening paragraph and before the
Explanation, the following paragraph shall be inserted, namely:- “2. In a case of default in export obligation, when the duty on goods is
paid to regularise the default, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
22 |
49/2000-Customs, dated the 27th April, 2000 [Vide number G.S.R. 365 (E), dated the
27th April, 2000] |
In the said notification, after the paragraph 4 and before the Table, 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, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
23 |
50/2000-Customs, dated the 27th April, 2000 [Vide number G.S.R. 366 (E), dated the
27th April, 2000] |
In the said notification, after the opening paragraph and before the
Explanation, the following paragraph shall be inserted, namely:- “2. In a case of default in export obligation, when the duty on goods is
paid to regularise the default, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
24 |
51/2000-Customs, dated the 27th April, 2000 [Vide number G.S.R. 367 (E), dated the
27th April, 2000] |
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, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
25 |
43/2002-Customs, dated the 19th April, 2002 [Vide number G.S.R. 292 (E), dated the
19th April, 2002] |
In the said notification, after the paragraph 2 and before the first
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, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
26 |
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 4 and before the Table, 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, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
27 |
47/2002-Customs, dated the 22nd April, 2002 [Vide number
G.S.R. 300 (E), dated the 22nd April, 2002] |
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, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
28 |
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 4 and before the Table, 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, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
29 |
56/2003-Customs, dated the 1st April, 2003 [Vide number G.S.R. 280 (E), dated the 1st
April, 2003] |
In the said notification, after the opening paragraph and before the
Explanation, the following paragraph shall be inserted, namely:- “2. In a case of default in export obligation, when the duty on goods is
paid to regularise the default, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
30 |
91/2004-Customs, dated the 10th September, 2004 [Vide number
G.S.R. 604 (E), dated the 10th September, 2004] |
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, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
31 |
93/2004-Customs, dated the 10th September, 2004 [Vide number
G.S.R. 606 (E), dated the 10th September, 2004] |
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, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
32 |
94/2004-Customs, dated the 10th September, 2004 [Vide number
G.S.R. 607 (E), dated the 10th September, 2004] |
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, the amount of interest paid by the
importer shall not exceed the amount of duty if such regularisation has been
dealt in terms of Public Notice of the Government of India in the Ministry of
Commerce No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
33 |
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 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, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
34 |
40/2006-Customs, dated the 1st May, 2006 [Vide number
G.S.R. 260 (E), dated the 1st May, 2006] |
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, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
35 |
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 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, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
|
36 |
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 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, the amount of interest paid by the importer
shall not exceed the amount of duty if such regularisation has been dealt in
terms of Public Notice of the Government of India in the Ministry of Commerce
No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.”. |
[F.No.605/32/2013-DBK]