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of <h1>Customs Act Update: Exemption Deposit Implementation Delayed to October 1, 2023, per Notification No. 48/2023-Customs (N.T.</h1> The Central Board of Indirect Taxes and Customs has amended Notification No. 19/2022-Customs (N.T.) to defer the implementation of the exemption of deposits under section 51A(4) of the Customs Act, 1962. The effective date has been changed from July 1, 2023, to October 1, 2023. This amendment is published under Notification No. 48/2023-Customs (N.T.) dated June 30, 2023. The principal notification and its subsequent amendments are documented in various issues of the Gazette of India, Extraordinary.
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