MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
 New Delhi, the 29th November , 2022
NOTIFICATION No. 99/2022-Customs (N.T.)

S.O. (E). — In exercise of the powers conferred by sub-section (4) of section 51A of the
Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs, on being
satisfied that it is necessary and expedient to do so, hereby amends the   published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (ii) vide S.O. 1512 (E), dated the 30th March,
2022, namely, -

In the said notification, in clause 2, for the figures, letters and word “30th November, 2022”,
the figures, letters and word “1st April, 2023”, shall be substituted.

[F. No. 442/02/2017-Cus IV(Pt)]
ANANTH RATHAKRISHNAN, Dy. Secy.

Note : The principal notification was published in the Gazette of India, Extraordinary,
Part-II, Section-3, Sub-section (ii), vide notification no.   vide number S. O. 1512 (E), dated the 30th March, 2022 and was
amended by notification number 48/2022-Customs (N.T.) dated the 31st May, 2022,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide
number S.O. 2494 (E), dated the 31st May, 2022.