OFFICE OF THE PR. COMMISSIONER OF CUSTOMS (NS— I),
JAWAHARLAL NEHRU CUSTOM HOUSE, SHEVA,
MAHARASHTRA-400707
FN. S/22-Gen-20/2020-21/AM (I)/JNCH/PART-I
Dated: 03.06.2021
Public Notice No. 52/2021-JNCH
DIN- 20210678NW000000DCBB
Sub: Implementation of Notification No. 32/2021-Customs dated 31.05.2021 in System — reg.
Attention of all Importers/Exporters, Custom Brokers and other stakeholders is invited to Advisory No. 14/2021 dated 01.06.2021 issued by CBIC, New Delhi, (copy enclosed) on the above subject.
2. Reference is also invited to CBIC Notification No. 32/2021-Customs dated 31.05.2021 wherein the Central Government has decided to exempt the goods of the description as specified in the Notifications No. 27/2021-Customs dated 20.04.2021 and 28/2021-Customs dated 24.042021, from the whole of integrated tax (i.e. IGST) leviable thereon under sub-section (7) of section 3 of the Customs Tariff Act, read with section 5 of the Integrated Goods and Services Tax Act, 2017, subject to the conditions specified in this Notification No. 32/2021.
3. Further reference is invited to the Adhoc Exemption Order No. 04/2021-Customs dated 03.05.2021 conveyed vide Public Notice Number 42/2021 dated 04.05.2021 which was issued earlier for granting IGST exemption along with the Basic Customs Duty (BCD) exemption, also for the CTHs items mentioned in the Customs Notifications No. 27/2021 and 28/2021 on fulfilling the conditions stipulated in the aforesaid Adhoc Order. Consequent to this Adhoc Exemption Order, Notifications 27/2021-Customs dated 20.04.2021 and 28/2021-Customs dated 24.042021 were made available in System to be claimed for LOST exemption as well.
4. Notification 32/2021-Customs dated 31.05.2021 also exempts the same set of goods, but with different conditions. The said Notification No. 32/2021 has been updated in the System for the items corresponding to the Notifications No. 27/2021 and 28/2021 with the serial numbers mentioned in the Annexure A attached to this Public Notice.. Accordingly, if the goods are being imported under the conditions mentioned in Notification No. 32/2021 dated 31.05.2021, then importer/custom broker can claim the exemption using the applicable serial number as given in Annexure A. The procedure in System for availing the exemption as per Adhoc Exemption Order No. 04/2021-Customs dated 03.05.2021 continues to remain the same as mentioned in Para 3 above.
5. Difficulty, if any, faced in implementation of this Public Notice may be brought to the notice of the Additional Commissioner (Appraising Main, Import) through email on appraisingmain.jnch@gov.in.
6. This Public Notice should be considered as Standing Order for the concerned Officers and Staff of Customs JNCH.
sd/-
U. Niranjan
Pr. Commissioner of Customs
Copy to:
1. The Chief Commissioner of Customs, Mumbai Zone-II, Nhava Sheva.
2. The Pr. Commissioners/Commissioners of Customs, NS-G/NS-I/NS-II/NS-III/NS-Audit/NS-V, Nhava Sheva.
3. Additional/Joint/Dy./Asstt. Commissioners of Customs, Nhava Sheva.
4. Sections/Groups/Docks/RMSFC, Nhava Sheva.
5. Customs Broker Associations- BCBA/WISA.
6. All Partner Government Agencies (PGAs).
7. Members of the Trade (MANSA/CFSAI/CSLA etc) as per mailing list.
8. AC/DC, EDI for uploading on JNCH website.
