Exemption from deposits in ECL for specified goods u/s 51A(4) of the C.Act now w.e.f. April 1, 2023

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 from November 30, 2022.

Notification

The CBIC vide Notification No. 99/2022-Customs (N.T.) dated November 29, 2022 amended the effective date of Notification No. 19/2022-Customs (N.T.) dated March 30, 2022, from November 30, 2022 to April 1, 2023.

The Notification can be accessed at - https://egazette.nic.in/WriteReadData/2022/240649.pdf