Customs - Notifications (Tariff)13.09.2012
Further amends the notification No. 52/2003- Customs, dated the 31st March, 2003.
Document Text
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 53/2012-Customs New Delhi, the 13 September 2012 G.S.R. (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 in the Ministry of Finance (Department of Revenue) No. 52/2003- Customs, dated the 31st March, 2003, which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide G.S.R 274 (E), dated the 31st March, 2003, namely:- In the said notification, in Annexure-I, in serial number 15, the following Explanation shall be added at the end, namely:- “Explanation.- For removal of doubts, it is clarified that the goods for which there is failure of the foreign buyer to take delivery shall include goods rejected by the foreign buyer.”. [F. No.DGEP/EOU/02/2012] Note:- (RAJ KUMAR DIGVIJAY) Under Secretary to the Government of India The principal notification no. 52/2003-Customs dated 31st March, 2003 was published in the Gazette of India Extraordinary, Part –II, Section 3 (i) vide G.S.R 274 (E), dated the 31st March, 2003 and last amended by notification No. 106/2009-Customs dated 14th September, 2009 published vide G.S.R 672 (E) dated the 14th September, 2009.
Source: Government of India — Customs - Notifications (Tariff), dated 13.09.2012. Text is machine-extracted for reference; the officially published version prevails. Not legal advice.
HS Codes Referenced
1962200320092012
Need the current duty rate?
Calculate the full duty cascade — BCD, SWS, IGST and trade remedies — for any HS code, free.
Open duty calculator