CBIC amends 33 notifications in order to extend the validity of exemptions lapsing on 31st march 2024 up to 30th September, 2024 vide Notification No. 07/2024-Customs Dated: 29th January, 2024.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 07/2024-Customs | Dated: 29th January, 2024
G.S.R.73(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, in the third proviso, for the words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
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, in the second paragraph, for the words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
3. | 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, in the second paragraph, for the words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
4. | 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 words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
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, in the second proviso, for the words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
6. | 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 words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
7. | 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 said notification, in the second paragraph, for the words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
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, in the second paragraph, for the words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
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, in the second paragraph, for the words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
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, in the second paragraph, for the words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
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, in the second paragraph, for the words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
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, in the second paragraph, for the words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
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, in the second paragraph, for the words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
14. | Notification No. 51/96-Customs, dated the 23rd July, 1996, published vide number G.S.R. 303(E), dated the 23rd July, 1996 | In the said notification, in the fourth paragraph, for the words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
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, in the second paragraph, for the words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
16. | Notification No. 25/99-Customs, dated the 28th February, 1998, published vide number G.S.R. 161(E), dated the 28th February, 1998 | In the said notification, in the opening paragraph, in second proviso for the words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
17. | 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, in the second paragraph, for the words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
18. | Notification No. 25/2002-Customs, dated the 1st March, 2002, published vide number G.S.R. 122(E), dated the 1st March, 2002, | In the said notification, in the opening paragraph, in second proviso for the words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
19. | 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, in the third paragraph, for the words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
20. | 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, in the second paragraph, for the words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
21. | 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, in the second proviso, for the words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
22. | 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, in the second paragraph, for the words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
23. | 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, in the fourth paragraph, for the words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
24. | 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, in the second paragraph, for the words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
25. | Notification No. 23/2016- Customs, dated the 1st March, 2016, published vide number G.S.R. 217(E), dated the 1st March, 2016 | In the said notification, in the second paragraph, for the words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
26. | 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, in the second paragraph, for the words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
27. | 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, in the second paragraph, for the words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
28. | 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, in the third paragraph, for the words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
29. | 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, in the third paragraph, for the words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
30. | 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, in the third paragraph, for the words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
31. | 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, in the fourth paragraph, for the words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
32. | 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, in the fourth paragraph, for the words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
33. | 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, in the third paragraph, for the words and numbers “31st March, 2024”, the words and numbers “30th September, 2024” shall be substituted. |
[F. No.190352/01/2024-TRU]
(Vikram Vijay Wanere)
Under Secretary
Note:
1. The principal Notification No. 16-Cus, 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. 12/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 1st February, 2023.
2. The principal Notification No. 80-Cus, 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. 12/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 1st February, 2023.
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. 12/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 1st February, 2023.
4. The principal Notification No. 248-Cus, 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. 12/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 1st February, 2023.
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. 12/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 1st February, 2023.
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. 12/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 1st February, 2023.
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. 12/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 1st February, 2023.
8. The principal Notification No. 148/94- Customs, dated the 13thJuly,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. 12/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 1st February, 2023.
9. The principal Notification No. 151/94- Customs, dated the 13thJuly,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. 12/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 1st February, 2023.
10. The principal Notification No. 152/94- Customs, dated the 13thJuly,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. 12/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 1st February, 2023.
11. The principal Notification No. 153/94- Customs, dated the 13thJuly,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. 12/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 1st February, 2023.
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. 12/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 1st February, 2023.
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. 12/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 1st February, 2023.
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. 12/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 1st February, 2023.
15. The principal Notification No. 25/98-Customs, dated the 2rd 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. 12/2023-Customs, dated the 1st February, 2023published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 1st February, 2023.
16. The principal Notification No. 25/99-Customs, dated the 28th February, 1998, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 161(E), dated the 28th February, 1998 and was last amended vide notification No. 06/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 71(E), dated the 1st February, 2023.
17. The principal Notification No. 97/99-Customs, dated the 21stJuly, 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 21st July, 1999 and was last amended vide notification No. 12/2023-Customs, dated the 1st February, 2023published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 1st February, 2023.
18. The principal Notification No. 25/2002-Customs, dated the 1st March, 2002, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 122(E), dated the 1st March, 2002 and was last amended vide notification No. 06/2023-Customs, dated the 1st February, 2023published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 71(E), dated the 1st February, 2023.
19. The principal Notification No. 113/2003- Customs, dated the 22ndJuly, 2003was 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. 12/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 1st February, 2023.
20. 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. 12/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 1st February, 2023.
21. 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. 12/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 1st February, 2023.
22. 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. 12/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 1st February, 2023.
23. 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. 12/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 1st February, 2023.
24. 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. 12/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 1st February, 2023.
25. 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. 12/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 1st February, 2023..
26. 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. 12/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 1st February, 2023.
27. 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. 12/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 1st February, 2023.
28. 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. 12/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 1st February, 2023.
29. 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. 12/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 1st February, 2023.
30. 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. 12/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 1st February, 2023.
31. 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. 12/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 1st February, 2023.
32. 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. 12/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 1st February, 2023.
33. The principal Notification No. 52/2017-Customs, dated the 30th June, 2017was 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. 12/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 77(E), dated the 1st February, 2023.