Stay updated on custom duty notifications for changes in import/export regulations, tariffs, and trade facilitation measures. Get the latest updates on duty exemptions, preferential trade agreements, and compliance requirements through custom duty notifications.
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In exercise of the powers conferred by rule 3, read with rules 4, of the Customs and Central Excise Duties Drawback Rules, 1995, the Central Government, hereby makes the following amendments in the notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue), No.26/2003-CUSTOMS(N.T.), dated the 1st April, 2003, with effect from 9th February, 2004.
In the wake of changes effected in the duties of Customs and Central Excise on 8.1.2004, Government has revised the All Industry Rates of duty drawback notified in the Duty Drawback Table, 2003-2004, by amending the relevant Notification No.26/2003-Customs (N.T.) dated 1.4.2003.
The Principal notification was published in the Gazette of India, Extraordinary, vide notification No.52/2003-CUSTOMS, dated the 31st March, 2003 [G.S.R. 274(E), dated the 31st March, 2003]
Provided that where the imports are made by an organisation but not run by the Central Government, Government of a State or Union territory or a local body, the importer shall furnish a certificate issued by the relevant Department of the Central Government or the concerned State Government or the Government of the Union territory, as the case may be, certifying that the said organisation is recognised by the Central Government or the said State Government or the Government of the Union territory and is run on a non-commercial basis.
The principal notification No.111/95-Customs dated the 5th June, 1995 was published in the Gazette of India, Extraordinary vide GSR 481(E), dated, the 5th June, 1995 and was lastly amended by Notification No. 44/2003-Customs, dated the 21st March, 2003 issued vide GSR 230 (E). The principal notification No.28/97-Customs dated the 1st April, 1997 was published in the Gazette of India.
Before accepting the undertaking certain additional factors should also be kept in mind, e.g. whether the land/building is owned or leased, whether the capital goods are hypothecated to a bank or are free from any encumbrances, etc.
All goods landed upto 31.3.2003 and lying uncleared /unclaimed may be taken up for disposal by the Custodians and the process of disposal should be completed by 30.4.2004 by the respective custodians.
In exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of the Customs Act, 1962 (52 of 1962) and in suppression of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.115/2003-NT-Customs, dated the 26th December, 2003 [S.O.1473(E), dated the 26th December, 2003], the Board hereby determines for the purposes of said section relating to export goods.
In exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.114/2003-NT-Customs, dated the 26th December, 2003 [S.O.1472(E) dated the 26th December, 2003].
It may please be noted that the amending notifications do not have any retrospective effect. In other words these notifications will not regularise duty free import/ domestic procurement of goods effected by trading units between 24-6-2002 and 1-1-2004.
