CBIC amends notification No. 56/2000-Customs, dated the 5th May, 2000 to apply Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 (IGCR Rules) with effect from 01.10.2022 vide Notification No. 47/2022-Customs | Dated: 7th September, 2022
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi
Notification No. 47/2022-Customs | Dated: 7th September, 2022
G.S.R. 687(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 makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 56/2000-Customs,dated the 5th May, 2000, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 399 (E), dated the 5th May, 2000, namely:-
In the said notification, after the second proviso, the following proviso shall be inserted, namely: –
“Provided also that the importers and the exporters, who are receiving the supply from the importers for the intended purpose, shall follow the procedure, as applicable, in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, as amended from time to time, with effect from the 1st October, 2022:”.
[F. No. CBIC-190354/127/2022-TO(TRU-I)-CBEC]
VIKRAM VIJAY WANERE, Under Secy.
Note : The principal notification No. 56/2000-Customs, dated the 5th May, 2000, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 399 (E), dated the 5th May, 2000 and last amended vide notification No. 24/2020-Customs, dated the 21st May, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 306(E), dated the 21st May, 2020.
