Seeks to amend 32 notifications in order to extend their validity to a further period and amend notification No. 153/94-Customs to extend the time period for re-export of certain foreign origin goods when imported for maintenance, repair and overhaul.
Notification No. 38/2024-Customs, dated July 23, 2024, amends 32 existing notifications to extend their validity and updates Notification No. 153/94-Customs. The amendment extends the period for re-exporting certain foreign-origin goods imported for maintenance, repair, and overhaul, and revises deadlines in several earlier notifications to ensure their continued applicability.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi
Notification No. 38/2024-Customs | Dated: 23rd July, 2024
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), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), 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. 26-Cus, dated the 19th February, 1962, | In the said notification, the following paragraph shall be inserted, namely: –
“2. Nothing contained in this notification shall have effect after the 30th September, 2024.” |
| 2. | 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, in the third proviso, for the figures, letters and words “30th September, 2024”, the figures, letters and words “3 1st March, 2029” shall be substituted. |
| 3. | 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, in the second paragraph, for the figures, letters and words “30th September, 2024”, the figures, letters and words “3 1st March, 2029” shall be substituted. |
| 4. | Notification No. 46/74-Cus, dated the 25th May, 1974, published vide number G.S.R. 503 (E), dated the 25th May,1974 | In the said notification, the second paragraph shall be omitted. |
| 5. | Notification No. 248-Cus, dated the 2nd August, 1976, published vide number G.S.R. 617(E), dated the 2nd August, 1976 | In the said notification, in the second paragraph, for the figures, letters and words “30th September, 2024”, the figures, letters and words “3 1st March, 2026” shall be substituted. |
| 6. | 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, in the second proviso, for the figures, letters and words “30th September, 2024”, the figures, letters and words “3 1st March, 2029” shall be substituted. |
| 7. | Notification No. 134/94-Customs, dated the 22nd June, 1994, published vide number G.S.R. 525(E), dated the 22nd June, 1994 | In the said notification, in the second paragraph, for the figures, letters and words “3 0th September, 2024”, the figures, letters and words “3 1st March, 2029” shall be substituted. |
| 8. | Notification No. 147/94-Customs, dated the 13th July, 1994, published vide number G.S.R. 576(E), dated the 13th July, 1994 | In the said notification, in the second paragraph, for the figures, letters and words “30th September, 2024”, the figures, letters and words “3 1st March, 2029” shall be substituted. |
| 9. | 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, in the second paragraph, for the figures, letters and words “30th September, 2024”, the figures, letters and words “3 1st March, 2029” shall be substituted. |
| 10. | 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, in the Table, the serial number 1, 2 and the entries relating thereto shall be omitted. |
2. This notification shall come into force on the 24th day of July, 2024.
[F. No.334/03/2024-TRU]
(Vikram Vijay Wanere)
Under Secretary
Note:
1. The principal notification No. 26-Cus, dated the 19th February, 1962 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated the the 19th February, 1962
2. 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 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
3. 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. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
4. 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. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
5. 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 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
6. 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. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
7. 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. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
8. 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. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
9. 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. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
10. 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. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
11. 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. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
12. 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. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
13. 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. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
14. 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. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
15. 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. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
16. The principal notification No. 32/1997-Customs dated 1st April 1997 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 188(E), dated the 1st April 1997 and was last amended vide notification No. 26/2017-Customs, dated the 29th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 761(E), dated the 29th June, 2017.
17. 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. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
18. The principal notification No. 24/2001-Customs dated 1st March 2001 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 123(E), dated the 1st March 2001
19. The principal notification No. 25/2001-Customs dated 1st March 2001 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 124(E), dated the 1st March 2001
20. 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. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
21. 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. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
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,201 1 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
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 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024..
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. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
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. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
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 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
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 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
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. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
29. The principal notification No. 35/2017-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. 770(E), dated the 30thJune,2017
30. 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. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
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 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
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. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
