CBIC extends the exemption u/s 51A(4) of the Customs Act till December 1, 2023

This extension of exemption applies to:

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

II. Accompanied baggage.

III. Deposits 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 (51 of 1975).

This exemption is granted by CBIC under the powers conferred by sub-section (4) of section 51A of the Customs Act, 1962, and is deemed necessary and expedient.

 

Notification - https://taxinformation.cbic.gov.in/view-pdf/1009867/ENG/Notifications