G.S.R. 320 (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 directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below shall be amended or further amended, as the case may be, in the manner as specified in the corresponding entry in column (3) of the said Table, namely :-
| Sl. No. | Notification No. and date | Amendment |
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| (1) | (2) | (3) |
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| 1. | 43/2002-CUSTOMS, dated the 19th April, 2002. | In the said notification, in condition (iv), -
(a) for the words “Jamnagar and Muldwarka”, the words “Bedi (including Rozi –Jamnagar), Muldwarka and Porbander” shall be substituted;
(b) for the words “Nagpur and Cochin”, the words “Nagpur, Cochin and Rajasansi (Amritsar)” shall be substituted.
(c) for the words “Petrapole and Mahadipur”, the words “Petrapole and Mahadipur or Special Economic Zone as specified in the notification issued under section 76A of the Customs Act 1962 (52 of 1962)” shall be substituted.
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| 2. | 45/2002-CUSTOMS, dated the 22nd April, 2002. | In the said notification, in condition (iv), -
(a) for the words “Jamnagar and Muldwarka”, the words “Bedi (including Rozi –Jamnagar), Muldwarka and Porbander” shall be substituted;
(b) for the words “Nagpur and Cochin”, the words “Nagpur, Cochin and Rajasansi (Amritsar)” shall be substituted;
(c) for the words “Petrapole and Mahadipur”, the words “Petrapole and Mahadipur or Special Economic Zone as specified in the notification issued under section 76A of the Customs Act 1962 (52 of 1962)” shall be substituted.
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| 3. | 46/2002-CUSTOMS, dated the 22nd April, 2002. |
In the said notification, in condition (iv), -
(a) for the words “Jamnagar and Muldwarka”, the words “Bedi (including Rozi –Jamnagar), Muldwarka and Porbander” shall be substituted;
(b) for the words “Nagpur and Cochin”, the words “Nagpur, Cochin and Rajasansi (Amritsar)” shall be substituted;
(c) for the words “Petrapole and Mahadipur”, the words “Petrapole and Mahadipur or Special Economic Zone as specified in the notification issued under section 76A of the Customs Act, 1962 (52 of 1962) ” shall be substituted.
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| 4. | 47/2002-CUSTOMS, dated the 22nd April, 2002. |
In the said notification, in condition (6), -
(a) for the words ““Jamnagar and Muldwarka””, the words “Bedi (including Rozi –Jamnagar), Muldwarka and Porbander” shall be substituted;
(b) for the words “Trivandram and Varanasi”, the words “Trinandram, Varanasi and Rajasansi (Amritsar)” shall be substituted.
(c) for the words “Petrapole and Mahadipur”, the words “Petrapole and Mahadipur or Special Economic Zone as specified in the notification issued under section 76A of the Customs Act, 1962 (52 of 1962)” shall be substituted.
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| 5. | 53/2003-CUSTOMS, dated the 1st April, 2003. |
In the said notification, in condition (5), -
(a) for the words “Jamnagar and Muldwarka”, the words “Bedi (including Rozi –Jamnagar), Muldwarka and Porbander” shall be substituted;
(b) for the words “Nagpur and Cochin”, the words “Nagpur,Cochin and Rajasansi (Amritsar)” shall be substituted.
(c) for the words “Petrapole and Mahadipur”, the words “Petrapole and Mahadipur or Special Economic Zone as specified in the notification issued under section 76A of the Customs Act, 1962 (52 of 1962)” shall be substituted.
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| 6. | 54/2003-CUSTOMS, dated the 1st April, 2003. |
In the said notification, in condition (4), -
(a) for the words “Jamnagar and Muldwarka”, the words “Bedi (including Rozi –Jamnagar), Muldwarka and Porbander” shall be substituted;
(b) for the words “Nagpur and Cochin”, the words “Nagpur, Cochin and Rajasansi (Amritsar)” shall be substituted;
(c) for the words “Petrapole and Mahadipur”, the words Petrapole and Mahadipur or Special Economic Zone as specified in the notification issued under section 76A of the Customs Act 1962 (52 of 1962)” shall be substituted.
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| 7. | 55/2003-CUSTOMS, dated the 1st April, 2003. |
In the said notification, in condition (5), -
(a) for the words “Jamnagar and Muldwarka”, the words “Bedi (including Rozi -Jamnagar, Muldwarka and Porbander” shall be substituted;
(b) for the words “Nagpur and Cochin”, the words “Nagpur, Cochin and Rajasansi (Amritsar)” shall be substituted.
(c) for the words “Petrapole and Mahadipur”, the words “Petrapole and Mahadipur or Special Economic Zone as specified in the notification issued under section 76A of the Customs Act 1962 (52 of 1962)” shall be substituted.
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| 8. | 56/2003-CUSTOMS. dated the 1st April, 2003. |
In the said notification, in condition (6), -
(a) for the words “Jamnagar and Muldwarka”, the words “Bedi (including Rozi –Jamnagar), Muldwarka and Porbander” shall be substituted;
(b) for the words “Nagpur and Cochin”, the words “Nagpur, Cochin and Rajasansi (Amritsar)” shall be substituted;
(c) for the words “Petrapole and Mahadipur”, the words Petrapole and Mahadipur or Special Economic Zone as specified in the notification issued under section 76A of the Customs Act 1962 (52 of 1962)” shall be substituted.
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| 9. | 90/2004-CUSTOMS dated the 10th September, 2004. |
In the said notification, in condition (iv),-
(a) for the words “Jamnagar and Muldwarka”, the words “Bedi (including Rozi –Jamnagar), Muldwarka and Porbander” shall be substituted;
(b) for the words “Nagpur and Cochin”, the words “Nagpur, Cochin and Rajasansi (Amritsar)” shall be substituted;
(c) for the words “Petrapole and Mahadipur”, the words “Petrapole and Mahadipur or Special Economic Zone as specified in the notification issued under section 76A of the Customs Act, 1962 (52 of 1962)” shall be substituted.
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| 10. | 91/2004-CUSTOMS dated the 10th September, 2004. |
In the said notification,-
(1) in the opening paragraph, for the words “additional duties leviable thereon under section 3 of the said Customs Tariff Act, subject to the following conditions, namely; -“ the following shall be substituted namely,-
“additional duty, safeguard duty and anti-dumping duty leviable thereon respectively under sections 3,8B and 9A of the said Customs Tariff Act,-
Provided that exemption from safeguard duty and anti-dumping duty shall not be available in respect of materials required for final goods as defined in clause (a),(b),(c),(h) and (i) of the explanation to this notification,-
subject to the following conditions, namely,-“
(2) in condition (v), after the first proviso and the entries relating thereto, the following proviso shall be inserted, namely, -
“Provided further that where the Bond filed under condition (iii) against the said licence, has been redeemed by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, the unutilised material may be transferred to any other manufacturer for processing under actual user condition after complying the central excise procedure relating to Job Work “.
(3) in condition (vi),-
(a) for the words “Jamnagar and Muldwarka”, the words “Bedi (including Rozi –Jamnagar), Muldwarka and Porbander” shall be substituted;
(b) for the words “Nagpur and Cochin”, the words “Nagpur, Cochin and Rajasansi (Amritsar)” shall be substituted;
(c) for the words “Petrapole and Mahadipur”, the words “Petrapole and Mahadipur or Special Economic Zone as specified in the notification issued under section 76A of the Customs Act, 1962 (52 of 1962)” shall be substituted.
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| 11. | 92/2004-CUSTOMS dated, the 10th September, 2004. |
In the said notification,
(1) in condition (ii), the following proviso shall be inserted at the end, namely :-
“Provided that transfer of goods may be allowed subject to actual user condition within the group company or managed hotels as defined in paragraph 9.28 and paragraph 9.36 respectively of the Foreign Trade Policy, as the case may be.”
(2) in condition (iv),-
(a) for the words “Jamnagar and Muldwarka”, the words “Bedi (including Rozi –Jamnagar), Muldwarka and Porbander” shall be substituted;
(b) for the words “Nagpur and Cochin”, the words “Nagpur, Cochin and Rajasansi (Amritsar)” shall be substituted;
(c) for the words “Petrapole and Mahadipur”, the words “Petrapole and Mahadipur or Special Economic Zone as specified in the notification issued under section 76A of the Customs Act, 1962 (52 of 1962)” shall be substituted.
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| 12. | 93/2004-CUSTOMS dated the 10th September, 2004. |
In the said notification, -
(1) in condition (iv),-
(a) for the words “Jamnagar and Muldwarka”, the words “Bedi (including Rozi –Jamnagar), Muldwarka and Porbander” shall be substituted;
(b) for the words “Nagpur and Cochin”, the words “Nagpur, Cochin and Rajasansi (Amritsar)” shall be substituted;
(c) for the words “Petrapole and Mahadipur”, the words “Petrapole and Mahadipur or Special Economic Zone as specified in the notification issued under section 76A of the Customs Act, 1962 (52 of 1962)” shall be substituted.
(2) in condition (vii), the following proviso shall be inserted at the end, namely :-
“Provided further that where the Bond filed under condition (iii) against the said licence has been redeemed by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, the unutilised material may be transferred to any other manufacturer for processing under actual user condition after complying the central excise procedure relating to Job work”.
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| 13. | 94/2004-CUSTOMS dated the 10th September, 2004. |
In the said notification,-
(I) in condition (1), the words “holding star export house certificate issued” shall be omitted.
(2) in condition (6),-
(a) for the words “Jamnagar and Muldwarka”, the words “Bedi (including Rozi –Jamnagar), Muldwarka and Porbander” shall be substituted;
(b) for the words “Nagpur and Cochin”, the words “Nagpur, Cochin and Rajasansi (Amritsar)” shall be substituted;
(c) for the words “Petrapole and Mahadipur”, the words “Petrapole and Mahadipur or Special Economic Zone as specified in the notification issued under section 76A of the Customs Act, 1962 (52 of 1962)” shall be substituted.
(3) in condition (10) and the entries relating thereto, the following proviso shall be inserted at the end, namely:-
“Provided further that where the Bond filed under condition (4) against the said licence has been redeemed by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, the unutilised material may be transferred to any other manufacturer for processing under actual user condition after complying the central excise procedure relating to Job work”.
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| 14. | 96/2004-CUSTOMS dated the 17th September, 2004. |
In the said notification, in condition (iv) -
(a) for the words “Jamnagar and Muldwarka”, the words “Bedi (including Rozi –Jamnagar), Muldwarka and Porbander” shall be substituted;
(b) for the words “Nagpur and Cochin”, the words “Nagpur, Cochin and Rajasansi (Amritsar)” shall be substituted;
(c) for the words “Petrapole and Mahadipur”, the words “Petrapole and Mahadipur or Special Economic Zone as specified in the notification issued under section 76A of the Customs Act, 1962 (52 of 1962)” shall be substituted.
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| 15. | 97/2004-CUSTOMS dated the 17th September, 2004. |
In the said notification,
(1) in condition (2),-
(a) after the second proviso and the entries relating thereto, and before the 3rd proviso, and the entries relating thereto, the following proviso shall be inserted, namely :-
“Provided also that where the capital goods are imported by agro units, the export obligation shall be fixed equivalent to 6 times the duty saved on the goods imported as may be specified on the licence, or for such higher sum as may be fixed by the licensing authority, within a period of 12 years from the date of issue of the licence.”
(b) in the 4th proviso, for the words “technological upgradation”, the words “technological upgradation or by small scale industry units as defined in paragraph 5.1 of the Foreign Trade Policy, as the case may be,” shall be substituted.
(2) after condition (4) and the entries relating thereto, the following condition shall be inserted, namely:-
“(4A) where the importer fulfils 75% or more of the export obligation as specified in condition (2) within half of the period specified for export obligation as mentioned in condition (2), his balance export obligation shall be condoned and he shall be treated to have fulfilled the entire export obligation.
(3) in the first proviso to condition (5), for the words “a service provider”, the words “not registered with central excise or if he is a service provider, as the case may be,” shall be substituted.
(4) in condition (6),-
(a) for the words “Jamnagar and Muldwarka”, the words “Bedi (including Rozi –Jamnagar), Muldwarka and Porbander” shall be substituted;
(b) for the words “Nagpur and Cochin”, the words “Nagpur, Cochin and Rajasansi (Amritsar)” shall be substituted;
(c) for the words “Petrapole and Mahadipur”, the words “Petrapole and Mahadipur or Special Economic Zone as specified in the notification issued under section 76A of the Customs Act, 1962 (52 of 1962)” shall be substituted.
(5) after condition (6) and the entries relating thereto, the following proviso shall be inserted, namely :-
“Provided that the Commissioner of Customs may, by special order or a public notice and subject to such conditions as may be specified by him, permit import and export through any other sea-port, airport, inland container depot or through a land customs station”
(6) In the “Explanation”, in sub-clause (ii) of clause (4), after the fourth proviso and the entries relating thereto, the following proviso shall be inserted, namely :-
“Provided also that payments received against counter sales in freely convertible foreign exchange through banking channels as per the Reserve Bank of India guidelines shall be counted for fulfilment of export obligation in the case of service providers in the retail sector”.
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| 16. | 32/2005-CUSTOMS dated, the 8th April, 2005. |
In the said notification, in condition (5), for the words “Jamnagar”, the words and brackets “Bedi (including Rozi – Jamnagar)” shall be substituted.
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Note - The principal notification No.43/2002-Customs, dated the 19th April, 2002 was published in the Gazette of India Extraordinary vide GSR 292 (E), dated the 19th April, 2002 and was lastly amended by Notification No.63/2004-Customs, dated the 14th May, 2004 vide GSR 314 (E), dated the 14th May, 2004. The principal notification No.45/2002-Customs, dated the 22nd April, 2002 was published in the Gazette of India Extraordinary vide GSR 298 (E), dated the 22nd April, 2002 and was lastly amended by Notification No.27/2005-Customs, dated the 2nd March, 2005 vide GSR 148 (E), dated the 2nd March, 2005. The principal notification No.46/2002-Customs, dated the 22nd April, 2002 was published in the Gazette of India Extraordinary vide GSR 299 (E), dated the 22nd April, 2002 and was lastly amended by Notification No.63/2004-Customs, dated the 14th May, 2004 vide GSR 314 (E), dated the 14th May, 2004. The principal notification No.47/2002-Customs, dated the 22nd April, 2002 was published in the Gazette of India Extraordinary vide GSR 300 (E), dated the 22nd April, 2002 and was lastly amended by Notification No.63/2004-Customs, dated the 14th May, 2004 vide GSR 314 (E), dated the 14th May, 2004. The principal notification No.53/2003-Customs, dated the 1st April, 2003 was published in the Gazette of India Extraordinary vide GSR 277 (E), dated the 1st April, 2003 and was lastly amended by Notification No. 63/2004-Customs vide GSR 314 (E), dated the 14th May, 2004. The principal notification No.54/2003-Customs, dated the 1st April, 2003 was published in the Gazette of India Extraordinary vide GSR 278 (E), dated the 1st April, 2003 and was lastly amended by Notification No.63/2004-Customs, dated the 14th May, 2004. The principal notification No.55/2003-Customs, dated the 1st April, 2003 was published in the Gazette of India Extraordinary vide GSR 279 (E), dated the 1st April, 2003 and was lastly amended by Notification No.63/2004-Customs, dated the 14th May, 2004 vide GSR 314(E) dated 14th May, 2004. The principal notification No.56/2003-Customs, dated the 1st April, 2003 was published in the Gazette of India Extraordinary vide GSR 280 (E), dated the 1st April, 2003 and was lastly amended by Notification No.63/2004-Customs, dated the 14th May, 2004. The principal notification No.90/2004-Customs, dated the 10th September, 2004 was published in the Gazette of India Extraordinary vide GSR 603 (E), dated the 10th September, 2004. The principal notification No.91/2004-Customs, dated the 10th September, 2004 was published in the Gazette of India Extraordinary vide GSR 604 (E), dated the 10th September, 2004. The principal notification No.92/2004-Customs, dated the 10th September, 2004 was published in the Gazette of India Extraordinary vide GSR 605 (E), dated the 10th September, 2004. The principal notification No.93/2004-Customs, dated the 10th September, 2004 was published in the Gazette of India Extraordinary vide GSR 606 (E), dated the 10th September, 2004. The principal notification No.94/2004-Customs, dated the 10th September, 2004 was published in the Gazette of India Extraordinary vide GSR 607 (E), dated the 10th September, 2004. The principal notification No.96/2004-Customs, dated the 17th September, 2004 was published in the Gazette of India Extraordinary vide GSR 619 (E), dated the 17th September, 2004 and was last amended by Notification No. 27/2005-Customs, dated the 2nd March, 2005 vide GSR 148 (E), dated the 2nd March, 2005. The principal notification No.97/2004-Customs, dated the 17th September, 2004 was published in the Gazette of India Extraordinary vide GSR 620(E), dated the 17th September, 2004 and was last amended by Notification No. 27/2005, dated the 2nd March, 2005. The principal notification No.32/2005-Customs, dated the 8th April, 2005 was published in the Gazette of India Extraordinary vide GSR 222(E) dated, the 8th April, 2005.