GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
Notification No. 57/2016-Customs
New Delhi, the 3rd October, 2016
S.O. (E).- In exercise of the powers conferred by sub-section (1) of section
25 of the Customs Act 1962 (52 of 1965) the Central Government, 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.94/96-Customs, dated the 16th
December, 1996, namely:
In the said notification, in first proviso for clause (a) the following clauses
shall be substituted namely,-
“ (a) in the case of Bhutan, the machinery and equipment [other than those
exported under the Duty Exemption Scheme (DEEC) or Export Promotion Capital
Goods Scheme (EPCG) or Duty Entitlement Passbook Scheme (DEPB)] are re-imported
from Bhutan within seven years after their exportation or within such extended
period, not exceeding three years, as may be allowed by the Principal
Commissioner of Customs or Commissioner of Customs as the case may be, on
sufficient cause being shown;
(aa) in all other cases, the goods [other than the goods exported under the Duty
Exemption Scheme (DEEC) or the Export Promotion Capital Goods Scheme (EPCG) or
Duty Entitlement Passbook Scheme (DEPB)] are re-imported within three years
after their exportation or within such extended period, not exceeding two years,
as the Commissioner of Customs may on sufficient cause being shown for the
delay, allow;
(ab) in the case of goods exported under the Duty Exemption Scheme (DEEC) or the
Export Promotion Capital Goods Scheme (EPCG), or Duty Entitlement Passbook
Scheme (DEPB), re-importation of such goods takes place within one year of
exportation or such extended period not exceeding one more year as may be
allowed by the Commissioner of Customs on sufficient cause being shown.”.
[F.No.554/05/2015-LC]
(Temsunaro Jamir)
Under Secretary to the Government of India
Note:- The principal
notification No. 94/96-Customs,
dated the 16th December, 1996, was published in the Gazette of India,
Extraordinary, PartII, Section 3, Sub-section (i) vide number G.S.R (569)(E)
dated the 16th December,1996 and was last amended by
Notification no.
52/2012-Cus, dated 13.09.2012, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R. (E), dated 13th
September,2012.
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