GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION No. 24/2014-Customs
New Delhi, the 11th July, 2014
G.S.R. (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 the notification of the Government of India in
the Ministry of Finance (Department of Revenue)
No. 51/96-Customs, dated the
23rd July, 1996, published in the Gazette of India, Extraordinary vide number
G.S.R. 303(E), dated the 23rd July, 1996, namely:-
In the said notification, after the Table and before the Explanation, the
following shall be inserted, namely:-
“ 3. Where the importer is not registered with the Government of India in the
Department of Scientific and Industrial Research, he shall, at the time of
clearance of the goods, pay the applicable duty of customs and additional duty
on the goods imported:
Provided that after obtaining such registration and compliance of the conditions
specified in column (4) of the said Table, he may file a claim for refund of
such amount of the duty paid for which exemption is granted under this
notification, within a period of one year from the date of payment of the said
duties before the Assistant Commissioner of Customs or Deputy Commissioner of
Customs, as the case may be, having jurisdiction over the port of import or
within such extended period not exceeding one year as the Commissioner of
Customs may allow.”.
[F.No.334/15/2014 –TRU]
(Pramod Kumar)
Under Secretary to the Government of India
Note: - The principal
notification No.51/96-Customs, dated the 23rd July, 1996
was published in the Gazette of India, Extraordinary by number G.S.R. 303(E),
dated the 23rd July, 1996 and last amended by
notification No. 24/2007-Customs,
dated the 1st March, 2007 vide number G.S.R. 121(E), dated the 1st March, 2007.