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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.46 /2022-Customs 
New Delhi, the 31st August,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) read with section 124 of the Finance Act, 2021 (13 of 
2021), the Central Government,  
on being satisfied that it is necessary in the public interest so to do, hereby 
amends the following notifications  
of the Government of India in the Ministry of Finance (Department of Revenue), 
specified in column (2) of the  
Table below, to the extent specified in the corresponding entries in column (3) 
of the said Table, namely:- 
Table 
	
		| S. No. | 
		Notification No. and Date | 
		Amendments | 
	 
	
		| (1) | 
		(2) | 
		(3) | 
	 
	
		| 1 | 
		48/2021-Customs, dated the 13th  
October, 2021, published in the Gazette  
of India, Extraordinary, Part II, Section  
3, Sub-section (i), vide number G.S.R.  
733(E)., dated the 13th October, 2021 
		 | 
		In the said notification, in paragraph 2, for the  
figures, letters and word “30th September, 2022”,  
the figures, letters and word “31st March, 2023”  
shall be substituted; 
		 | 
	 
	
		| 2 | 
		49/2021-Customs, dated the 13th  
October, 2021, published in the Gazette  
of India, Extraordinary, Part II, Section  
3, Sub-section (i), vide number G.S.R.  
734(E)., dated the 13th October, 2021 
		 | 
		In the said notification, in paragraph 2, the words,  
figures, and letters “Provided that nothing  
contained in this notification shall apply to the  
goods specified against serial numbers 1, 2 and 3  
of the Table above on or after the 1st day of  
October, 2022” shall be omitted. 
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 [F. No. CBIC-190354/227/2022-TO(TRU-I)] 
(Nitish Karnatak) 
Under Secretary to the Government of India 
 
Note: 
1. The principal notification No. 48/2021-Customs, dated the 13th October, 2021, 
was published in the  
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide 
number G.S.R. 733(E), dated the 13th 
October, 2021, and was last amended vide notification No. 16/2022-Customs, dated 
the 12th February, 2022,  
published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection 
(i), vide number G.S.R. 111(E),  
dated the 12th February, 2022. 
2. The principal notification No. 49/2021-Customs, dated the 13th October, 2021, 
was published in the  
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide 
number G.S.R. 734(E), dated the 13th 
October, 2021, and was last amended vide notification No. 44/2022-Customs, dated 
the 23rd July, 2022, published  
in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide 
number G.S.R. 598(E), dated the 23rd 
July, 2022. 
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