CBIC extends exemption u/s 51A(4) of the Customs Act till November 30, 2023

This extension of exemption applies to:

I. Goods imported or exported in customs stations where customs automated systems are not in place.

II. Goods imported or exported in International Courier Terminals.

III. Accompanied baggage.

IV. Deposits other than those used for making electronic payments 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 Act or Customs Tariff Act, 1975 (51 of 1975).

This exemption is granted by CBIC in accordance with the authority vested in it under sub-section (4) of section 51A of the Customs Act, 1962.