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Date: 07-09-2022
Notification No: Notification No. 48/2022-Customs
Issuing Authority: Indian Customs  
Type: Tariff
File No: [F.No. CBIC-190354/127/2022-TO(TRU-I)-CBEC]
Subject: Seeks to amend notification No. 57/2000-Customs, dated the 8th May, 2000 to apply IGCR Rules with effect from 01.10.2022
Untitled 1

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 48/2022-Customs
New Delhi, dated the 7th September, 2022

 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, Ministry of Finance (Department of Revenue) No. 57/2000-Customs,dated the 8th May,
2000,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number
G.S.R. 413 (E), dated the 8th May, 2000, namely:-

In the said notification, -

(i) after the fourth proviso, the following proviso shall be inserted, namely: -
“Provided also that the importers and the exporters, who are receiving the supply from the
importers for the intended purpose, shall follow the procedure, as applicable, in the
Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, as amended from
time to time, with effect from the 1st October, 2022:”;

(ii) in the fifth proviso, for the words, figures, brackets, letters, and symbols, “Policy Circular
No.77(RE-2008)/2004-09 dated the 31st March, 2009” the words, figures, brackets, letters, and
symbols, “Policy Circular No. 39 (RE-2010)/2009-14, dated the 19th August, 2011, para 4.41 of
the Foreign Trade Policy (2015-20) and para 4.94 of the Hand Book of Procedures (2015-20), as
applicable and” shall be substituted.

[F.No. CBIC-190354/127/2022-TO(TRU-I)-CBEC]
(Vikram Vijay Wanere)
Under Secretary

Note: - The principal notification No. 57/2000-Customs, dated the 8th May, 2000, was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 413 (E), dated the
8th May, 2000 and last amended vide notification No. 35/2022-Customs, dated the 30th June, 2022,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R.
488(E), dated the 30th June, 2022.

       

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