NOTIFICATION No. 79/2022-Customs (N.T.)
New Delhi, the 15th September, 2022

G.S.R…(E).- In exercise of the powers conferred by section 51B read with
section 157 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect
Taxes and Customs, hereby makes the following regulations to amend the Electronic
Duty Credit Ledger Regulations, 2021, namely:-

 1. Short title and commencement – (1) These regulations may be called the
Electronic Duty Credit Ledger (Amendment) Regulations, 2022.

(2) They shall come into force on the date of their publication in the Official
Gazette.

2. In the Electronic Duty Credit Ledger Regulations, 2021,-

(i) in regulation 6, in sub-regulation (2), for the words “one year”, the words “two
years”, shall be substituted;

(ii) in regulation 7, in sub-regulation (3), for the words “one year”, the words “two
years”, shall be substituted.

[F. No. CBIC-140605/12/2021-O/o Dir(Drawback)-CBEC]
(O. P. Meena)
Under Secretary to the Govt. of India

Note:- The principal notification No. 75/2021-Customs (N.T.), dated the 23rd
September, 2021 was published in the Gazette of India, Extraordinary, Part II,
SSection 3, Sub-section (i), vide number G.S.R. 654(E), dated the 23rd September, 2021]