TaxTMI 
TaxTMI 
Amending Customs Notifications to implement the "Option to close cases of default in Export Obligation" notified by DGFT
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....ed the 20^th April, 1992 [Vide number G.S.R. 423 (E), dated the 20^th April, 1992 ] In the said notification, after the opening paragraph and before the Table, the following paragraph shall be inserted, namely:- "2. In a case of default in export obligation, when the duty on goods is paid to regularise the default, the amount of interest paid by the importer shall not exceed the amount of duty if such regularisation has been dealt in terms of Public Notice of the Government of India in the Ministry of Commerce No. 22 (RE-2013)/2009-2014 dated the 12^th August, 2013.". 2 203/1992-Customs, dated the 19^th May, 1992 [Vide number G.S.R. 536 (E), dated the 19^th May, 1992] In the said notification, after the opening paragraph and before the Explanations, the following paragraph shall be inserted, namely:- "2. In a case of default in export obligation, when the duty on goods is paid to regularise the default, the amount of interest paid by the importer shall not exceed the amount of duty if such regularisation has been dealt in terms of Public Notice of the Government of India in the Ministry of Commerce No. 22 (RE-2013)/2009-2014 dated the 12^th August....
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....been dealt in terms of Public Notice of the Government of India in the Ministry of Commerce No. 22 (RE-2013)/2009-2014 dated the 12^th August, 2013.". 7 79/1995-Customs, dated the 31^st March, 1995 [Vide number G.S.R. 308 (E), dated the 31^st March, 1995] In the said notification, after the opening paragraph and before the Explanations, the following paragraph shall be inserted, namely:- "2. In a case of default in export obligation, when the duty on goods is paid to regularise the default, the amount of interest paid by the importer shall not exceed the amount of duty if such regularisation has been dealt in terms of Public Notice of the Government of India in the Ministry of Commerce No. 22 (RE-2013)/2009-2014 dated the 12^th August, 2013.". 8 80/1995-Customs, dated the 31^st March, 1995 [Vide number G.S.R. ­­­­­­309 (E), dated the 31^st March, 1995] In the said notification, after the opening paragraph and before the Explanation, the following paragraph shall be inserted, namely:- "2. In a case of default in export obligation, when the duty on goods is paid to regularise the default, the amount of interest paid by the imp....
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....ty on goods is paid to regularise the default, the amount of interest paid by the importer shall not exceed the amount of duty if such regularisation has been dealt in terms of Public Notice of the Government of India in the Ministry of Commerce No. 22 (RE-2013)/2009-2014 dated the 12^th August, 2013.". 13 130/1995-Customs, dated the 25^th August, 1995 [Vide number G.S.R. ­­­­­­598 (E), dated the 25^th August, 1995] In the said notification, after the opening paragraph and before the Explanation, the following paragraph shall be inserted, namely:- "2. In a case of default in export obligation, when the duty on goods is paid to regularise the default, the amount of interest paid by the importer shall not exceed the amount of duty if such regularisation has been dealt in terms of Public Notice of the Government of India in the Ministry of Commerce No. 22 (RE-2013)/2009-2014 dated the 12^th August, 2013.". 14 148/1995-Customs, dated the 19^th September, 1995 [Vide number G.S.R. 657 (E), dated the 19^th September, 1995] In the said notification, after the opening paragraph and before the Explanation, the following paragraph shall b....
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....ed the 1^st April, 1997] 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, the amount of interest paid by the importer shall not exceed the amount of duty if such regularisation has been dealt in terms of Public Notice of the Government of India in the Ministry of Commerce No. 22 (RE-2013)/2009-2014 dated the 12^th August, 2013.". 19 31/1997-Customs, dated the 1^st April, 1997 [Vide number G.S.R. 187(E), dated the 1^st April, 1997] 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, the amount of interest paid by the importer shall not exceed the amount of duty if such regularisation has been dealt in terms of Public Notice of the Government of India in the Ministry of Commerce No. 22 (RE-2013)/2009-2014 dated the 12^th August, 2013.". 20 77/1998-Customs, dated the 16^th October, 1998 [Vide ....
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....3.". 24 51/2000-Customs, dated the 27^th April, 2000 [Vide number G.S.R. 367 (E), dated the 27^th April, 2000] 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, the amount of interest paid by the importer shall not exceed the amount of duty if such regularisation has been dealt in terms of Public Notice of the Government of India in the Ministry of Commerce No. 22 (RE-2013)/2009-2014 dated the 12^th August, 2013.". 25 43/2002-Customs, dated the 19^th April, 2002 [Vide number G.S.R. 292 (E), dated the 19^th April, 2002] In the said notification, after the paragraph 2 and before the first 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, the amount of interest paid by the importer shall not exceed the amount of duty if such regularisation has been dealt in terms of Public Notice of the Government of India in the Ministry of Commerce No. 22 (RE-2013)/200....
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....alt in terms of Public Notice of the Government of India in the Ministry of Commerce No. 22 (RE-2013)/2009-2014 dated the 12^th August, 2013.". 30 91/2004-Customs, dated the 10^th September, 2004 [Vide number G.S.R. ­­­­­­604 (E), dated the 10^th September, 2004] 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, the amount of interest paid by the importer shall not exceed the amount of duty if such regularisation has been dealt in terms of Public Notice of the Government of India in the Ministry of Commerce No. 22 (RE-2013)/2009-2014 dated the 12^th August, 2013.". 31 93/2004-Customs, dated the 10^th September, 2004 [Vide number G.S.R. ­­­­­­606 (E), dated the 10^th September, 2004] 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, ....
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....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, the amount of interest paid by the importer shall not exceed the amount of duty if such regularisation has been dealt in terms of Public Notice of the Government of India in the Ministry of Commerce No. 22 (RE-2013)/2009-2014 dated the 12^th August, 2013.". 36 136/2008-Customs, dated the 24^th December, 2008 [Vide number G.S.R. ­­­­­­878 (E), dated the 24^th December, 2008] 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, the amount of interest paid by the importer shall not exceed the amount of duty if such regularisation has been dealt in terms of Public Notice of the Government of India in the Ministry of Commerce No. 22 (RE-2013)/2009-2014 dated the 12^th August, 2013.". [F.No.605/32/2013-DBK ] (Sanjay Kumar) Under Secretary to the Government of India Note: ....
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....14th May, 1993 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 417 (E), dated the 14th May, 1993 and was last amended by notification No. 108/1995-Customs, dated the 5th June, 1995 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 478 (E), dated the 5th June, 1995. (vii) The principal notification number 79/1995-Customs, dated the 31st March, 1995 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 308(E), dated the 31st March, 1995 and was last amended by notification No. 125/2002-Customs, dated the 12th November, 2002 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.760 (E), dated the 12th November, 2002. (viii) The principal notification number 80/1995-Customs, dated the 31st March, 1995 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 309 (E), dated the 31st March, 1995 and was last amended by notification No. 125/2002-Custo....
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....t amended by notification No. 163/1995-Customs, dated the 1st December, 1995 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.769 (E), dated the 1st December, 1995 . (xiv) The principal notification number 148/1995-Customs, dated the 19th September, 1995 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 657(E), dated the 19th September, and was last amended by notification No. 125/2002-Customs, dated the 12th November, 2002 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.760 (E), dated the 12th November, 2002. (xv) The principal notification number 149/1995-Customs, dated the 19th September, 1995 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 658 (E), dated the 19th September, 1995 and was last amended by notification No. 125/2002-Customs, dated the 12th November, 2002 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 760 (E), dated the 12th....
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....sp;(xxi) The principal notification number 48/1999-Customs, dated the 29th April, 1999 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 299(E), dated the 29th April, 1999 and was last amended by notification No. 63/2004-Customs, dated the 14th May, 2004 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 314 (E), dated the 14th May, 2004. (xxii) The principal notification number 49/2000-Customs, dated the 27th April, 2000 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 365 (E), dated the 27th April, 2000 and was last amended by notification No. 65/2008-Customs, dated the 9th May, 2008 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.350(E), dated the 9th May, 2008. (xxiii) The principal notification number 50/2000-Customs, dated the 27th April, 2000 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 366 (E), dated the 27th April, 2000 and was last....
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....2009 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 111 (E), dated the 24th February, 2009. (xxix) The principal notification number 56/2003-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. 280 (E), dated the 1st April, 2003 and was last amended by notification No. 19/2009-Customs, dated the 24th February, 2009 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 111 (E), dated the 24th February, 2009. (xxx) The principal notification number 91/2004-Customs, dated the 10th September, 2004 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 604 (E), dated the 10th September, 2004 and was last amended by notification No. 20/2013-Customs, dated the 3rd April, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.203 (E), dated the 3rd April, 2013. (xxxi) The principal notification number 93/2004-Customs, dated the 10th Sept....