Amending Customs Notifications to implement the "Amnesty Scheme for one time settlement of default in export obligation by Advance and EPCG authorization holders" notified by DGFT.

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRYOF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 32/2023-Customs New Delhi, the 26th April, 2023 G.S.R. No. (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 each of the notifications of the Government of India, Ministry of Finance (Department of Revenue) specified in Column (2) of the Table below, which shall be further amended in the manner as specified in the corresponding entries in Column (3) of the said Table, namely :- Sl No. (1) 1. Notification number and date (2) 44/2002-Customs, 19th the dated April, 2002 [Vide G.S.R. number 293(E), dated the 19th April, 2002] 2. 55/2003-Customs, dated the 1st April, 2003 [Vide number (E), G.S.R. dated the 1st April, 2003] 279 TABLE Amendments (3) In the said notification, after the paragraph 5 and before the Table, the following paragraph shall be inserted, namely: - "6. In a case of default in export obligation, when the duty on goods is paid to regularise the default in terms of Public Notice of the Government of India, Ministry of Commerce and Industry No. 02/2023, dated the 1st April, 2023, the amount of interest to be paid by the importer shall be payable as specified in the said public notice dated the 1st April, 2023.”. In the said notification, after the paragraph 5 and before the Table, the following paragraph shall be inserted, namely: - "6. In a case of default in export obligation, when the duty on goods is paid to regularise the default in terms of Public Notice of the Government of India, Ministry of Commerce and Industry No. 02/2023, dated the 1st April, 2023, the amount of interest to be paid by the importer shall be payable as specified in the said public notice dated the 1st April, 2023.”. 3. 4. 5. 6. the 97/2004-Customs, dated 17th September, 2004 [ number Vide (E), G.S.R. 17th dated September, 2004] 620 the In the said notification, after the paragraph 6 and before the Explanation, the following paragraph shall be inserted, namely: - "7. In a case of default in export obligation, when the duty on goods is paid to regularise the default in terms of Public Notice of the Government of India, Ministry of Commerce and Industry No. 02/2023, dated the 1st April, 2023, the amount of interest to be paid by the importer shall be payable as specified in the said public notice dated the 1st April, 2023.”. 64/2008-Customs, dated the 9th May, 2008 [Vide number G.S.R. (E), dated the 9th May, 2008] 349 In the said notification, after the paragraph 5 and before the Explanation, the following paragraph shall be inserted, namely: - "6. In a case of default in export obligation, when the duty on goods is paid to regularise the default in terms of Public Notice of the Government of India, Ministry of Commerce and Industry No. 02/2023, dated the 1st April, 2023, the amount of interest to be paid by the importer shall be payable as specified in the said public notice dated the 1st April, 2023.”. 136/2008-Customs, dated 24th the December, 2008 [ number Vide (E), G.S.R. dated 24th December, 2008] 878 the In the said notification, after the paragraph 4 and before the Explanation, the following paragraph shall be inserted, namely: - "5. In a case of default in export obligation, when the duty on goods is paid to regularise the default in terms of Public Notice of the Government of India, Ministry of Commerce and Industry No. 02/2023, dated the 1st April, 2023, the amount of interest to be paid by the importer shall be payable as specified in the said public notice dated the 1st April, 2023.”. 100/2009-Customs, dated 11th the September, 2009 [ number Vide (E), G.S.R. dated 11th September, 2009] 666 the In the said notification, after the paragraph 3 and before the Explanation, the following paragraph shall be inserted, namely: - "4. In a case of default in export obligation, when the duty on goods is paid to regularise the default in terms of Public Notice of the Government of India, Ministry of Commerce and Industry No. 02/2023, dated the 1st April, 2023, the amount of interest to be paid by the importer shall be payable as specified in the said public notice dated the 1st April, 2023.”. 7. 8. 9. 101/2009-Customs, dated 11th the September, 2009 [ number Vide (E), G.S.R. dated 11th September, 2009] 667 the In the said notification, after the paragraph 4 and before the Explanation, the following paragraph shall be inserted, namely: - "5. In a case of default in export obligation, when the duty on goods is paid to regularise the default in terms of Public Notice of the Government of India, Ministry of Commerce and Industry No. 02/2023, dated the 1st April, 2023, the amount of interest to be paid by the importer shall be payable as specified in the said public notice dated the 1st April, 2023.”. 102/2009-Customs, dated 11th the September, 2009 [ number Vide (E), G.S.R. 11th dated September, 2009] 668 the In the said notification, after the paragraph 4 and before the Explanation, the following paragraph shall be inserted, namely: - "5. In a case of default in export obligation, when the duty on goods is paid to regularise the default in terms of Public Notice of the Government of India, Ministry of Commerce and Industry No. 02/2023, dated the 1st April, 2023, the amount of interest to be paid by the importer shall be payable as specified in the said public notice dated the 1st April, 2023.”. 103/2009-Customs, 11th the dated September, 2009 [ number Vide (E), G.S.R. dated 11th September, 2009] 669 the In the said notification, after the paragraph 3 and before the Explanation, the following paragraph shall be inserted, namely: - "4. In a case of default in export obligation, when the duty on goods is paid to regularise the default in terms of Public Notice of the Government of India, Ministry of Commerce and Industry No. 02/2023, dated the 1st April, 2023, the amount of interest to be paid by the importer shall be payable as specified in the said public notice dated the 1st April, 2023.”. 10. 22/2013-Customs, dated 18th the April, 2013 [ Vide number G.S.R. 248 (E), dated the 18th April, 2013] 11. 96/2009-Customs, 11th dated the In the said notification, after the paragraph 3 and before the Explanation, the following paragraph shall be inserted, namely: - "4. In a case of default in export obligation, when the duty on goods is paid to regularise the default in terms of Public Notice of the Government of India, Ministry of Commerce and Industry No. 02/2023, dated the 1st April, 2023, the amount of interest to be paid by the importer shall be payable as specified in the said public notice dated the 1st April, 2023.”. In the said notification, after the paragraph 3 and before the Explanation, the following paragraph shall be September, 2009 [ number Vide (E), G.S.R. 11th dated September, 2009] 662 the inserted, namely: - "4. In a case of default in export obligation, when the duty on goods is paid to regularise the default in terms of Public Notice of the Government of India, Ministry of Commerce and Industry No. 02/2023, dated the 1st April, 2023, the amount of interest to be paid by the importer shall be payable as specified in the said public notice dated the 1st April, 2023.”. 12. 99/2009-Customs, 11th the dated September, 2009 [ number Vide (E), G.S.R. dated 11th September, 2009] 665 the In the said notification, after the paragraph 2 and before the Explanation, the following paragraph shall be inserted, namely: - "3. In a case of default in export obligation, when the duty on goods is paid to regularise the default in terms of Public Notice of the Government of India, Ministry of Commerce and Industry No. 02/2023, dated the 1st April, 2023, the amount of interest to be paid by the importer shall be payable as specified in the said public notice dated the 1st April, 2023.”. 13. 112/2009-Customs, dated 29th the September, 2009 [ number Vide (E), G.S.R. dated 29th September, 2009] 710 the In the said notification, after the paragraph 3 and before the Explanation, the following paragraph shall be inserted, namely: - "4. In a case of default in export obligation, when the duty on goods is paid to regularise the default in terms of Public Notice of the Government of India, Ministry of Commerce and Industry No. 02/2023, dated the 1st April, 2023, the amount of interest to be paid by the importer shall be payable as specified in the said public notice dated the 1st April, 2023.”. [F.No.605/6/2023-DBK] (Om Prakash Meena) Under Secretary. Note: (i) The principal notification number 44/2002-Customs, dated the 19st April, 2002 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i), vide number G.S.R. 293(E), dated the 19st April, 2002 and was last amended by notification No. 26/2017-Customs, dated the 29th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.727 (E), dated the 29th June, 2017. (ii) The principal notification number 55/2003-Customs, dated the 1st April, 2003 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i), vide number G.S.R. 279(E), dated the 1st April, 2003 and was last amended by notification No. 26/2017-Customs, dated the 29th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.727 (E), dated the 29th June, 2017. (iii) The principal notification number 97/2004-Customs, dated the 17th September, 2004 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section(i), vide number G.S.R. 620(E), dated the 17th September, 2004 and was last amended by notification No. 26/2017-Customs, dated the 29th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.727 (E), dated the 29th June, 2017. (iv) The principal notification number 64/2008-Customs, dated the 9th May, 2008 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i), vide number G.S.R. 349 (E), dated the 9th May, 2008 and was last amended by notification No. 26/2017-Customs, dated the 29th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.727 (E), dated the 29th June, 2017. (v) The principal notification number 136/2008-Customs, dated the 24th December, 2008 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section(i), vide number G.S.R. 878 (E), dated the 24th December, 2008 and was last amended by notification No. 26/2017-Customs, dated the 29th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.727 (E), dated the 29th June, 2017. (vi) The principal notification number 100/2009-Customs, dated the 11th September, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section(i), vide number G.S.R. 666 (E), dated the 11th September, 2009 and was last amended by notification No. 25/2020-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. 307 (E), dated the 21st May, 2020. (vii) The principal notification number 101/2009-Customs, dated the 11th September, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section(i), vide number G.S.R. 667 (E), dated the 11th September, 2009 and was last amended by notification No. 25/2020-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. 307 (E), dated the 21st May, 2020. (viii) The principal notification number 102/2009-Customs, dated the 11th September, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section(i), vide number G.S.R. 668 (E), dated the 11th September, 2009 and was last amended by notification No. 25/2020-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. 307 (E), dated the 21st May, 2020. (ix) The principal notification number 103/2009-Customs, dated the 11th September, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section(i), vide number G.S.R. 669 (E), dated the 11th September, 2009 and was last amended by notification No. 25/2020-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. 307 (E), dated the 21st May, 2020. (x) The principal notification number 22/2013-Customs, dated the 18th April, 2013 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i), vide number G.S.R. 248 (E), dated the 18th April, 2013 and was last amended by notification No. 25/2020-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. 307 (E), dated the 21st May, 2020. (xi) The principal notification number 96/2009-Customs, dated the 11th September, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section(i), vide number G.S.R. 662 (E), dated the 11th September, 2009 and was last amended by notification No. 25/2020-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. 307 (E), dated the 21st May, 2020. (xii) The principal notification number 99/2009-Customs, dated the 11th September, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section(i), vide number G.S.R. 665 (E), dated the 11th September, 2009 and was last amended by notification No. 25/2020-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. 307 (E), dated the 21st May, 2020. (xiii) The principal notification number 112/2009-Customs, dated the 29th September, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section(i), vide number G.S.R. 710 (E), dated the 29th September, 2009 and was last amended by notification No. 25/2020-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. 307 (E), dated the 21st May, 2020.

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