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Untitled 1
 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, 
PART II,  
SECTION 3, SUB-SECTION (ii)] 
GOVERNMENT OF INDIA 
MINISTRY OF FINANCE 
(DEPARTMENT OF REVENUE) 
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) 
NOTIFICATION No.105/2022-Customs (N.T.) 
New Delhi, the 9th December, 2022 
S.O. (E).- In exercise of the powers conferred by sub-sections (1A), (4) and 
(5) of Section  
5 read with sub-section (34) of section 2 of the Customs Act, 1962 (52 of 1962), 
the Central  
Board of Indirect Taxes and Customs hereby makes the following further 
amendments in the  
notification of the Government of India, Ministry of Finance (Department of 
Revenue) No.  
26/2022-Customs (N.T.), dated the 31st March, 2022, published in the Gazette of 
India  
Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 1542(E) , 
dated the 31st 
March, 2022, namely:- 
In the said notification, in the Table,- 
(i) in Sr. No.3, in column (3), after the entry (xxvii), the following entry 
shall be  
inserted, namely:-- 
	
		| (3) | 
	 
	
		“(xxviia) Section 84 (Re-assessment of entries relating to postal goods)” ; 
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 (ii) in Sr. No.5, in column (3), after the entry (xx), the following entries 
shall be  
inserted, namely:- 
	
		(3) 
		 | 
	 
	
		“(xxa) Section 84 (assessment) 
(xxb) Section 84 (clearance) ”; 
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(iii) in Sr. No.7, in column (3), after the entry (vii), the following entry 
shall be  
inserted, namely :- 
	
		| (3) | 
	 
	
		“(viia) Section 84 (examination)”. 
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 2. This notification shall come in force from the date of its publication in the 
Official  
Gazette.  
[F. No. 450/72/2021-Cus IV] 
(Ananth Rathakrishnan) 
Deputy Secretary to Government of India 
Note : The principal notification no. 26/2022-Customs (N.T) dated the 31st 
March, 2022 was  
published in the Gazette of India Extraordinary, Part II, Section 3, Sub-section 
(ii), vide 
number S.O. 1542(E) , dated the 31st March, 2022, read with corrigendum dated 
the 4th  
April, 2022 published in the Gazette of India Extraordinary, Part II, Section 3, 
Sub-section  
(ii), vide number S.O. 1601 (E) dated the 4th April, 2022 and was amended, vide 
notification  
no. 61/2022-Customs (N.T.) dated the 14th July, 2022 and published in the 
Gazette of India  
Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 3186(E), 
dated the 14th  
July, 2022. 
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