[PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II SECTION 3, SUB-SECTION (I)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Feb 16, 2004
Notification No. 20/2004-Cus (N.T.)
In exercise of the powers conferred by sub-section (1A) of section 110 of the Customs Act, 1962 (52 of 1962), the Central Government, having regard to the perishable nature, depreciation in value with the passage of time, constraints of storage space and valuable nature of goods, hereby makes the following further amendments in the notification of the government of India in the ministry of Finance (Department of Revenue) No. 31/86-Customs, dated the 5th February, 1986, namely : –
In the Schedule annexed to the said notification, after item No. 12 and the entries relating there to, the following item numbers and entries shall be inserted, namely :-
“13. 16/Software ;
14. Any good seized by the proper officer under section 110 of the customs Act, 1962 (52 of 1962) for which order for provisional release has been passed but provisional release has not been taken by the concerned person within a period of one month from the date of the communication of such order”.
Under Secretary to the Government of India
F. NO. 711/16/2000- CUS( AS)
Note :- The principal notification was published in the Gazette of India : Extraordinary vide notification No. 31/86-Customs, dated 5th February, 1986 (G.S.R. 87(E)) dated the 5th February, 1986 and subsequently amended by notification No. 42/89-Customs (N. T.), dated the 30th June, 1989, notification No. 7/93-Customs (N. T.) dated the 25th January, 1993 G.S.R. 31 (E), dated the 25th January, 1993, notification No. 10/95-Customs (N. T.) dated the 1st March, 1995 [G.S.R. 99(E), dated the 1st March , 1995], notification No. 12/86-Customs (N. T.), dated the 11th March, 1996 [G.S.R. 120 (E)], dated the 11th March, 1986 and notification No. 72/97-Customs (N. T.), dated the 22nd December, 1997 [G. S. R.720 (E)], dated the 22nd December, 1997 and notification no. 90/98-Cus (N. T.) GSR 671 (E), dated 12th November, 1998.
Do you think CBDT should extend Tax Audit Report and relevant ITR Due Date? Please Comment, Vote, Retweet and Like.— Tax Guru (@taxguru_in) September 18, 2018