|
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. 12/2023-Customs
New Delhi, the 1st February, 2023
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, 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 entry in
column (3) of the
said Table, namely: -
Table
S.
No.
|
Notification number |
Amendments
|
| (1) |
(2) |
(3) |
| 1 |
Notification No. 16-Cus, dated
the 23rd January, 1965,
published vide number G.S.R.
126 (E), dated the 23rd January,
1965
|
In the said notification, after the second proviso, the
following proviso shall be inserted, namely: -
“Provided also that nothing contained in this
notification shall apply after the 31st March, 2024.”
|
| 2 |
Notification No. 80-Cus, dated
the 29th August, 1970, .published
vide number G.S.R. 1246 (E),
dated the 29th August, 1970
|
In the said notification, the following paragraph shall
be inserted, namely: -
“2. Nothing contained in this notification shall have
effect after the 31st March, 2024.”
|
| 3 |
Notification No. 46/74-Cus,
dated the 25th May, 1974,
publishedvide number G.S.R.
503 (E), dated the 25th
May,1974
|
In the said notification, the following paragraph shall
be inserted, namely: -
“2. Nothing contained in this notification shall have
effect after the 31st March, 2024.”
|
| 4 |
Notification No. 248-Cus, dated
the 2nd August, 1976, published
vide numberG.S.R. 617(E),
dated the 2
nd August, 1976
|
In the said notification, the following paragraph shall
be inserted, namely: -
“2. Nothing contained in this notification shall have
effect after the 31st March, 2024.”
|
| 5 |
Notification No. 207/89-
Customs, dated the 17th July,
1989, published vide number
G.S.R. 702(E), dated the 17th
July, 1989
|
In the said notification, after the first proviso, the
following proviso shall be inserted, namely: -
“Provided further that nothing contained in this
notification shall apply after the 31st March, 2024.”
|
| 6 |
Notification No. 134/94-
Customs, dated the 22nd June,
In the said notification, after the TABLE, the
following paragraph shall be inserted, namely: -
1994, published vide
numberG.S.R. 525(E), dated the
22nd June, 1994
|
“2. Nothing contained in this notification shall have
effect after the 31st March, 2024.”
|
| 7 |
Notification No. 147/94-
Customs, dated the 13th July,
1994,published vide
numberG.S.R. 576(E), dated the
13th July, 1994
|
In the said notification, -
(i)the Explanation shall be omitted;
(ii) the following paragraph shall be inserted at the
end, namely: -
“2. Nothing contained in this notification shall have
effect after the 31st March, 2024.”
|
| 8 |
Notification No. 148/94-
Customs, dated the 13thJuly,
1994, published vide number
G.S.R. 577(E), dated the 13th
July, 1994
|
In the said notification, after the TABLE, the
following paragraph shall be inserted, namely: -
“2. Nothing contained in this notification shall have
effect after the 31st March, 2024.”
|
| 9 |
Notification No. 151/94-
Customs, dated the 13thJuly,
1994, published vide number
G.S.R. 580(E), dated the 13th
July, 1994
|
In the said notification, after the TABLE, the
following paragraph shall be inserted, namely: -
“2. Nothing contained in this notification shall have
effect after the 31st March, 2024.”
|
| 10 |
Notification No. 152/94-
Customs, dated the 13thJuly,
1994, published vide number
G.S.R. 581(E), dated the 13th
July, 1994
|
In the said notification, after the Explanation, the
following paragraph shall be inserted, namely: -
“2. Nothing contained in this notification shall have
effect after the 31st March, 2024.”
|
| 11 |
Notification No. 153/94-
Customs, dated the 13thJuly,
1994, published vide number
G.S.R. 582(E), dated the 13th
July, 1994
|
In the said notification, after the TABLE, the
following paragraph shall be inserted, namely: -
“2. Nothing contained in this notification shall have
effect after the 31st March, 2024.”
|
| 12 |
Notification No. 39/96-Customs,
dated the 23rd July, 1996,
published vide number G.S.R.
291(E), dated the 23rd July, 1996
|
In the said notification, -
(i) the Explanation shall be omitted;
(ii) the following paragraph shall be inserted at the
end, namely: -
“2. Nothing contained in this notification shall have
effect after the 31st March, 2024.”
|
| 13 |
<>Notification No. 50/96-Customs,
dated the 23rd July, 1996,
published vide number G.S.R.
302(E), dated the 23rd July, 1996
|
In the said notification, -
(i) the Explanation shall be omitted;
(ii) the following paragraph shall be inserted,
namely: -
“2. Nothing contained in this notification shall have
effect after the 31st March, 2024.”
14. Notification No. 51/96-Customs,
dated the 23rd July, 1996,
published vide number G.S.R.
In the said notification, after paragraph 3, the
following paragraph shall be inserted, namely: -
|
| 14 |
Notification No. 51/96-Customs,
dated the 23rd July, 1996,
|
published vide number G.S.R.
In the said notification, after paragraph 3, the
following paragraph shall be inserted, namely: -
“4. Nothing contained in this notification shall have
303(E), dated the 23rd July, 1996 effect after the 31st March, 2024.”
|
| 15 |
Notification No. 25/98-Customs,
dated the 2rd June, 1998,
published vide number G.S.R.
290(E), dated the 2nd June, 1998
|
In the said notification, after the TABLE, the
following paragraph shall be inserted, namely: -
“2. Nothing contained in this notification shall have
effect after the 31st March, 2024.”
|
| 16 |
Notification No. 97/99-Customs,
dated the 21stJuly, 1999,
published vide number G.S.R.
727(E), dated the 21st July,1999
|
In the said notification, the following paragraph shall
be inserted, namely: -
“2. Nothing contained in this notification shall have
effect after the 31st March, 2024.”
|
| 17 |
Notification No. 113/2003-
Customs, dated the 22ndJuly,
2003, published vide number
G.S.R. 572(E), dated the
22ndJuly, 2003
|
In the said notification, after paragraph 2 and before
the Explanation, the following paragraph shall be
inserted, namely: -
“3. Nothing contained in this notification shall have
effect after the 31st March, 2024.”
|
| 18 |
Notification No. 30/2004-
Customs, dated the 28th January,
2004, published vide number
G.S.R. 81(E), dated the 28th
January, 2004
|
In the said notification, -
(i) after the proviso, the following proviso shall be
substituted, namely: -
“Provided further that nothing contained in this
notification shall have effect after the 31st March,
2024.”
(ii) the Explanation shall be omitted;
|
| 19 |
Notification No. 45/2005-
Customs, dated the 16th May,
2005, published vide number
G.S.R. 318(E), dated the 16th
May, 2005
|
In the said notification, after the first proviso and
before the Explanation, following proviso shall be
inserted, namely: -
“Provided further that nothing contained in this
notification shall have effect after the 31st March,
2024.”
|
| 20 |
Notification No. 81/2005-
Customs, dated the 8th
September, 2005, published vide
number G.S.R. 569(E), dated the
8th September, 2005
|
In the said notification, -
(i)the Explanation shall be omitted;
(ii) the following paragraph shall be inserted,
namely: -
“2. Nothing contained in this notification shall have
effect after the 31st March, 2024.”
|
| 21 |
Notification No. 102/2007-
Customs, dated the 14th
September, 2007, published vide
number G.S.R. 598(E), dated the
14th September, 2007
|
In the said notification, after paragraph 3, the
following paragraph shall be inserted, namely: -
“4. Nothing contained in this notification shall have
effect after the 31st March, 2024.”
|
| 22 |
Notification No. 26/2011-
Customs, dated the 1st March,
2011, published vide number
G.S.R. 152(E), dated the
1stMarch, 2011
|
In the said notification, after the TABLE and before
the ANNEXURE, the following paragraph shall be
inserted, namely: -
“2. Nothing contained in this notification shall have
effect after the 31st March, 2024.”
|
| 23 |
Notification No. 23/2016-
Customs, dated the 1st March,
In the said notification, the following paragraph shall
be inserted, namely: -
2016, published vide number
G.S.R. 217(E), dated the 1st
March, 2016
|
“2. Nothing contained in this notification shall have
effect after the 31st March, 2024.”
|
| 24 |
Notification No. 05/2017-
Customs, dated the 2nd February,
2017, published vide number
G.S.R. 89(E), dated the 2nd
February, 2017
|
In the said notification, -
(i) the Explanation shall be omitted;
(ii) the following paragraph shall be inserted,
namely: -
“2. Nothing contained in this notification shall have
effect after the 31st March, 2024.”
|
| 25 |
Notification No. 16/2017-
Customs, dated the 20th April,
2017, published vide number
G.S.R. 394(E), dated the 20th
April, 2017
|
In the said notification, -
(i) the Explanation shall be omitted;
(ii) the following paragraph shall be inserted,
namely: -
“2. Nothing contained in this notification shall have
effect after the 31st March, 2024.”
|
| 26 |
Notification No. 29/2017-
Customs, dated the 30th June,
2017, published vide number
G.S.R. 764(E), dated the 30th
June, 2017
|
In the said notification, after paragraph 2, the
following paragraph shall be inserted, namely: -
“3. Nothing contained in this notification shall have
effect after the 31st March, 2024.”
|
| 27 |
Notification No. 30/2017-
Customs, dated the 30th June,
2017, published vide number
G.S.R. 765(E), dated the 30th
June, 2017
|
In the said notification, after paragraph 2, the
following paragraph shall be inserted, namely: -
“3. Nothing contained in this notification shall have
effect after the 31st March, 2024.”
|
| 28 |
Notification No. 32/2017-
Customs, dated the 30th June,
2017, published vide number
G.S.R. 767(E), dated the 30th
June, 2017
|
In the said notification, -
(i) in the TABLE, against serial number 2, in column
(3), the Explanation shall be omitted;
(ii) after paragraph 2, the following paragraph shall
be inserted, namely: -
“3. Nothing contained in this notification shall have
effect after the 31st March, 2024.”
|
| 29 |
Notification No. 37/2017-
Customs, dated the 30th June,
2017, published vide number
G.S.R. 772(E), dated the 30th
June, 2017
|
In the said notification, after paragraph 3, the
following paragraph shall be inserted, namely: -
“4. Nothing contained in this notification shall have
effect after the 31st March, 2024.”
|
| 30 |
Notification No. 48/2017-
Customs, dated the 30th June,
2017, published vide number
G.S.R. 783(E), dated the 30th
June, 2017
|
In the said notification, after paragraph 2, following
paragraph shall be inserted, namely: -
“3. Nothing contained in this notification shall have
effect after the 31st March, 2023.”
|
| 31 |
Notification No. 49/2017-
Customs, dated the 30th June,
2017, published vide number
G.S.R. 784(E), dated the 30th
June, 2017
|
In the said notification, after paragraph 3, following
paragraph shall be inserted, namely: -
“4. Nothing contained in this notification shall have
effect after the 31st March, 2024.”
|
| 32 |
Notification No. 52/2017-
Customs, dated the 30th June,
2017, published vide number
G.S.R. 787(E), dated the 30th
June, 2017
|
In the said notification, after paragraph 2, following
paragraph shall be inserted, namely: -
“3. Nothing contained in the entries against serial
numbers 6,8 and 10 shall have effect after the 31st
March, 2024.”
|
2. This notification shall come into force on the 2nd day of February, 2023.
[F. No.334/03/2023-TRU]
(Vikram Vijay Wanere)
Under Secretary
Note:
1. The principal notification No. 16-Customs, dated the 23rd January, 1965 was
published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 126
(E), dated the 23rd January, 1965.
2. The principal notification No. 80-Customs, dated the 29th August 1970 was
published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 1246
(E), dated the 29th August, 1970 and was last amended vide notification No.
44/2017-Customs,
dated the 30th June, 2017 published in the Gazette of India, Extraordinary, Part
II, Section 3,
Sub-section (i), vide number G.S.R. 779(E), dated the 30th June, 2017.
3. The principal notification No. 46-Customs, dated the 25th May, 1974 was
published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 503
(E)dated the 25th May,1974 and was last amended vide notification No.
43/2017-Customs, dated
the 30th June, 2017 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub section (i), vide number G.S.R. 778(E), dated the 30th June,
2017.
4. The principal notification No. 248-Customs, dated the 2nd August, 1976 was
published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R.
617(E), dated the 2ndAugust,1976.
5. The principal notification No. 207/89-Customs, dated the 17th July, 1989 was
published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R.
702(E) dated the 17th July, 1989 and was last amended vide notification No.
43/2017-Customs,
dated the 30th June, 2017published in the Gazette of India, Extraordinary, Part
II, Section 3,
Sub-section (i), vide number G.S.R. 778(E), dated the 30th June, 2017
6. The principal notification No. 134/94-Customs, dated the 22nd June, 1994 was
published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R.
525(E), dated the 22ndJune,1994 and was last amended vide notification No.
43/2017-Customs,
dated the 30th June, 2017published in the Gazette of India, Extraordinary, Part
II, Section 3,
Sub-section (i), vide number G.S.R. 778(E), dated the 30th June, 2017.
7. The principal notification No. 147/94-Customs, dated the 13th July, 1994 was
published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R.
576(E), dated the 13thJuly,1994 and was last amended vide notification No.
9/2022-Customs,
dated the 1st February, 2022published in the Gazette of India, Extraordinary,
Part II, Section 3,
Sub-section (i), vide number G.S.R. 67(E), dated the 1st February, 2022
8. The principal notification No. 148/94-Customs, dated the 13th July, 1994 was
published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R.
577(E), dated the 13thJuly,1994 and was last amended vide notification No.
8/2022-Customs,
dated the 1st February, 2022published in the Gazette of India, Extraordinary,
Part II, Section 3,
Sub-section (i), vide number G.S.R. 82(E), dated the 1st February, 2022.
9. The principal notification No. 151/94-Customs, dated the 13th July, 1994 was
published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R.
580(E), dated the 13thJuly,1994 and was last amended vide notification No.
43/2017-Customs,
dated the 30th June, 2017published in the Gazette of India, Extraordinary, Part
II, Section 3,
Sub-section (i), vide number G.S.R. 778(E), dated the 30th June, 2017
10. The principal notification No. 152/94-Customs, dated the 13th July, 1994 was
published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R.
581(E), dated the 13thJuly,1994 and was last amended vide notification No.
44/2017-Customs,
dated the 30th June, 2017published in the Gazette of India, Extraordinary, Part
II, Section 3,
Sub-section (i), vide number G.S.R. 779(E), dated the 30th June, 2017.
11. The principal notification No. 153/94-Customs, dated the 13th July, 1994 was
published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R.
582(E), dated the 13thJuly,1994 and was last amended vide notification No.
8/2021-Customs,
dated the 1st February, 2021 published in the Gazette of India, Extraordinary,
Part II, Section 3,
Sub-section (i), vide number G.S.R. 66(E), dated the 1st February, 2021
12. The principal notification No. 39/96-Customs, dated the 23rd July, 1996 was
published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R.
291(E), dated the 23rdJuly,1996 and was last amended vide notification No.
9/2022-Customs,
dated the 1st February, 2022published in the Gazette of India, Extraordinary,
Part II, Section 3,
Sub-section (i), vide number G.S.R. 83(E), dated the 1st February, 2022
13. The principal notification No. 50/96-Customs, dated the 23rd July, 1996 was
published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R.
302(E), dated the 23rdJuly,1996 and was last amended vide notification No.
9/2022-Customs,
dated the 1st February, 2022published in the Gazette of India, Extraordinary,
Part II, Section 3,
Sub-section (i), vide number G.S.R. 83 (E), dated the 1st February, 2022.
14. The principal notification No. 51/96-Customs, dated the 23rd July, 1996 was
published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R.
303(E), dated the 23rdJuly,1996 and was last amended vide notification No.
43/2017-Customs,
dated the 30th June, 2017published in the Gazette of India, Extraordinary, Part
II, Section 3,
Sub-section (i), vide number G.S.R. 778 (E), dated the 30th June, 2017.
15. The principal notification No. 25/98-Customs, dated the 2nd June, 1998 was
published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R.
290(E), dated the 2nd June,1998 and was last amended vide notification No.
57/2021-Customs,
dated the 29th December, 2021published in the Gazette of India, Extraordinary,
Part II, Section
3, Sub-section (i), vide number G.S.R. 906 (E), dated the 29th December, 2021.
16. The principal notification No. 97/99-Customs, dated the 21st July, 1999 was
published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R.
544(E), dated the 21stJuly,1999 and was last amended vide notification No.
26/2017-Customs,
dated the 29th June, 2017published in the Gazette of India, Extraordinary, Part
II, Section 3,
Sub-section (i), vide number G.S.R. 727(E), dated the 29th June,2017.
17. The principal notification No. 113/2003-Customs, dated the 22nd July, 2003
was
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number
G.S.R. 572(E), dated the 22ndJuly,2003 and was last amended vide notification
No. 118/2007-
Customs, dated the 17th December, 2007published in the Gazette of India,
Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 773(E), dated the 17th December,
2007
18. The principal notification No. 30/2004-Customs, dated the 28th January, 2004
was
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number
G.S.R. 81(E), dated the 28thJanuary,2004 and was last amended vide notification
No. 9/2022-
Customs, dated the 1st February, 2022 published in the Gazette of India,
Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 83(E), dated the 1st February,
2022
19. The principal notification No. 45/2005-Customs, dated the 16th May, 2005 was
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number
G.S.R. 318(E), dated the 16th May,2005 and was last amended vide notification
No. 18/2011-
Customs, dated the 1st March, 2011published in the Gazette of India,
Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 144(E), dated the 1st March, 2011
20. The principal notification No. 81/2005-Customs, dated the 8th September,
2005 was
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number
G.S.R. 569(E), dated the 8th September,2005 and was last amended vide
notification No.
9/2022-Customs, dated the 1st February, 2022 published in the Gazette of India,
Extraordinary,
Part II, Section 3, Sub-section (i), vide number G.S.R. 83(E), dated the 1st
February, 2022
21. The principal notification No. 102/2007-Customs, dated the 14th September,
2007 was
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number
G.S.R. 598(E), dated the 14thSeptember,2007 and was last amended vide
notification No.
42/2017-Customs, dated the 30th June, 2017published in the Gazette of India,
Extraordinary,
Part II, Section 3, Sub-section (i), vide number G.S.R. 777(E), dated the 30th
June, 2017
22. The principal notification No. 26/2011-Customs, dated the 1st March, 2011
was
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number
G.S.R. 152(E), dated the 1stMarch,2011 and was last amended vide notification
No. 43/2017-
Customs, dated the 30th June, 2017 published in the Gazette of India,
Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 778(E), dated the 30th June, 2017
23. The principal notification No. 23/2016-Customs, dated the 1st March, 2016
was
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number
G.S.R. 217(E), dated the 1st March,2016.
24. The principal notification No. 05/2017-Customs, dated the 2nd February, 2017
was
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number
G.S.R. 89(E), dated the 2ndFebruary,2017 and was last amended vide notification
No. 9/2022-
Customs, dated the 1st February, 2022published in the Gazette of India,
Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 83(E), dated the 1st February,
2022
25. The principal notification No. 16/2017-Customs, dated the 20th April, 2017
was
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number
G.S.R. 394(E), dated the 20thApril,2017 and was last amended vide notification
No. 9/2022-
Customs, dated the 1st February, 2022published in the Gazette of India,
Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 83(E), dated the 1st February,
2022
26. The principal notification No. 29/2017-Customs, dated the 30th June, 2017
was
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number
G.S.R. 764(E), dated the 30thJune,2017.
27. The principal notification No. 30/2017-Customs, dated the 30th June, 2017
was
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number
G.S.R. 765(E), dated the 30thJune,2017.
28. The principal notification No. 32/2017-Customs, dated the 30th June, 2017
was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R.
767(E), dated the 30thJune,2017 and was last amended vide notification No.
9/2022-Customs,
dated the 1st February, 2022published in the Gazette of India, Extraordinary,
Part II, Section 3,
Sub-section (i), vide number G.S.R. 83(E), dated the 1st February, 2022
29. The principal notification No. 37/2017-Customs, dated the 30th June, 2017
was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R.
772(E), dated the 30thJune,2017 and was last amended vide notification No.
6/2022-Customs,
dated the 1st February, 2022published in the Gazette of India, Extraordinary,
Part II, Section 3,
Sub-section (i), vide number G.S.R. 80(E), dated the 1st February, 2022
30. The principal notification No. 48/2017-Customs, dated the 30th June, 2017
was
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number
G.S.R. 783(E), dated the 30thJune,2017.
31. The principal notification No. 49/2017-Customs, dated the 30th June, 2017
was
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number
G.S.R. 784(E), dated the 30thJune,2017.
32. The principal notification No. 52/2017-Customs, dated the 30th June, 2017
was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R.
787(E), dated the 30thJune,2017 and was last amended vide notification No.
6/2022-Customs,
dated the 1st February, 2022published in the Gazette of India, Extraordinary,
Part II, Section 3,
Sub-section (i), vide number G.S.R. 80(E), dated the 1st February, 2022
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