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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 39/2017 – Customs
New Delhi, the 30
th
June, 2017
G.S.R. (E). - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs
Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public
interest so to do, hereby amends the following notification of the Government of India in the Ministry
of Finance (Department of Revenue) specified in column (2) of the Table below, to the extent
specified in the corresponding entry in column (3) of the said Table, namely: -
S.No. Notification No. and Date Amendments
(1) (2) (3)
1 3/57-Customs, dated 08
th
January,
1957
In the said notification, -
(i) for the words and figures “section 23 of the
Sea Customs Act,1878 (8 of 1878)”, the
words, figures and brackets, “section 25 of
the Customs Act, 1962 (52 of 1962)” shall be
substituted;

(ii) for the words and figures “additional duty
leviable thereon under section 3”, the words,
figures and brackets, “the whole of the
integrated tax and goods and services
compensation cess leviable thereon
respectively under sub-section (7) and (9) of
section 3”, shall be substituted.

(iii) in the table, for the words and figures
“section 75 of the Sea Customs Act”,
wherever it occurs, the words, brackets and
figures, “section 79 of the Customs Act,
1962 (52 of 1962)” shall be substituted.

2. This notification shall come into force with effect from the 1
st
day of July, 2017.
(F. No. 354/119/2017-TRU)
(Ruchi Bisht)
Under Secretary to the Government of India
Note:
1. The principal notification No. 3/57-Customs, dated the 08
th
January, 1957 was published in
the Gazette of India, Extraordinary vide G.S.R.98 (E), dated the 08
th
January, 1957. It was last
amended by notification No. 36/90-Customs (NT) - dated the 27
th
June, 1990, which was
published in the Gazette of India, Extraordinary, vide G.S.R. 266 (E), dated the 27
th
June,
1990.
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