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The Ministry of Finance, through Notification No. 48/2024-Customs dated 3rd December 2024, has rescinded Notification No. 32/2022-Customs issued on 30th June 2022. This decision, made under Section 25(1) of the Customs Act, 1962, and other applicable provisions, is in the public interest. The rescission does not impact actions already taken or omitted under the earlier notification. The change is effective immediately, as stated in the notification issued by the Department of Revenue. This action signifies the government’s effort to review and update customs policies to better align with public interest considerations.

MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 48/2024-Customs | Dated: 3rd December, 2024

G.S.R. 744(E).In exercise of the powers conferred by sub-section (1) of section 25 of Customs Act, 1962 (52 of 1962) read with Section 21 of General Clauses Act, 1897 (10 of 1897) and Section 147 of Finance Act, 2002 ( 20 of 2002), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 32/2022-Customs, dated 30th June, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 500(E), dated 30th June, 2022, except as respects things done or omitted to be done before such rescission.

2. This notification shall come into force with immediate effect.

[F. No. 354/15/2022-TRU]
AMREETA TITUS, Dy. Secy.

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