CBIC extended exemption from deposits in ECL for specified goods u/s 51A(4) of the Customs Act

Background:

The CBIC vide Notification No. 19/2022-Customs (N.T.) dated March 30, 2022 exempted the following deposits under Section 51A(4) of the Customs Act, 1962 (“the Customs Act”):    

I. with respect to goods imported or exported in customs stations where customs automated system is not in place ;

II. with respect to accompanied baggage ;

III. other than those used for making payment of,-

(a) any duty of customs, including cesses and surcharges levied as duties of customs;

(b) integrated tax;

(c) Goods and Service Tax Compensation Cess;

(d) interest, penalty, fees or any other amount payable under the said Act, or the Customs Tariff Act, 1975 (“the Customs Tariff Act”),

from all of the provisions of Section 51A of the Customs Act with effect from June 01, 2022.

Notification:

The CBIC vide Notification No. 48/2022-Customs (N.T.) dated May 31, 2022 amended Notification No. 19/2022-Customs (N.T.) dated March 30, 2022 to extend the above exemption from June 01, 2022 to November 30, 2022.

The Notification can be accessed at - https://egazette.nic.in/WriteReadData/2022/236162.pdf