[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. 26/2021 – Customs
New Delhi, the 8
th
April, 2021
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) read with section 124 of the Finance Act, 2021 (13 of
2021), the Central Government, on being satisfied that it is necessary in the public interest so
to do, hereby amends the following notifications 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 entries in column (3) of the said Table, namely:-
Table
S.No. Notification No. and Date Amendments
(1) (2) (3)
1. 101/2007-Customs, dated the
11
th
September, 2007, published
in the Gazette of India,
Extraordinary, Part II, Section 3,
Sub-section (i), vide number
G.S.R. 583(E), dated the 11
th
September, 2007
In the said notification, for the words, figures
and brackets “clause 115 of the Finance Bill,
2021 (15 of 2021)”, the words, figures and
brackets, “section 124 of the Finance Act, 2021
(13 of 2021)” shall be substituted.
2. 96/2008- Customs, dated the
13th August, 2008, published in
the Gazette of India,
Extraordinary, Part II, Section 3,
Sub-section (i), vide number
G.S.R. 590(E), dated the 13th
August, 2008
In the said notification, for the words, figures
and brackets “clause 115 of the Finance Bill,
2021 (15 of 2021)”, the words, figures and
brackets, “section 124 of the Finance Act, 2021
(13 of 2021)” shall be substituted.
3. 57/2009- Customs, dated the
30th May, 2009, published in
the Gazette of India,
Extraordinary, Part II, Section 3,
Sub-section (i), vide number
G.S.R. 371(E), dated the 30th
May, 2009.
In the said notification, for the words, figures
and brackets “clause 115 of the Finance Bill,
2021 (15 of 2021)”, the words, figures and
brackets, “section 124 of the Finance Act, 2021
(13 of 2021)” shall be substituted.
4. 50/2018-Customs, dated the
30th June, 2018, published in
the Gazette of India,
Extraordinary, Part II, Section 3,
Sub-section (i), vide number
G.S.R. 604(E), dated the 30th
June, 2018
In the said notification, for the words, figures
and brackets “clause 115 of the Finance Bill,
2021 (15 of 2021)”, the words, figures and
brackets, “section 124 of the Finance Act, 2021
(13 of 2021)” shall be substituted.
5. 11/2021-Customs, dated the 1
st
February, 2021, published in the
In the said notification, -
(i) for the words, figures and brackets “clause
Gazette of India, Extraordinary,
Part II, Section 3, Sub-section
(i), vide number G.S.R. 69(E),
dated the 1
st
February, 2021
115 of the Finance Bill, 2021 (15 of 2021),
which, by virtue of the declaration made in
the said Finance Bill under the Provisional
Collection of Taxes Act, 1931 (16 of 1931),
has the force of law”, the words, figures and
brackets, “section 124 of the Finance Act,
2021 (13 of 2021)” shall be substituted;
(ii) for the words, figures and brackets “said
clause of the Finance Bill, 2021”, the words,
figures and brackets “said section of the
Finance Act, 2021 (13 of 2021)” shall be
substituted.
6. 13/2021-Customs, dated the 1
st
February, 2021, published in the
Gazette of India, Extraordinary,
Part II, Section 3, Sub-section
(i), vide number G.S.R. 71(E),
dated the 1
st
February, 2021
In the said notification, for the words, figures
and brackets “clause 115 of the Finance Bill,
2021 (15 of 2021) which, by virtue of the
declaration made in the said Finance Bill under
the Provisional Collection of Taxes Act, 1931
(16 of 1931) has the force of law”, the words,
figures and brackets, “section 124 of the Finance
Act, 2021 (13 of 2021)” shall be substituted.
(F. No. 354/41/2021-TRU)
(Rajeev Ranjan)
Under Secretary to the Government of India
Note :-
1. The principal notification No. 101/2007-Customs, dated the 11
th
September, 2007 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 583(E), dated the 11
th
September, 2007 and last amended, vide
notification No. 16/2021-Customs, dated the 5
th
February, 2021 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
103(E), dated the 5th February, 2021.
2. The principal notification No. 96/2008-Customs, dated the 13th August, 2008 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 590(E), dated the 13th August, 2008 and last amended, vide
notification No. 16/2021-Customs, dated the 5
th
February, 2021 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
103(E), dated the 5th February, 2021.
3. The principal notification No. 57/2009-Customs, dated the 30th May, 2009 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 371(E), dated the 30th May, 2009 and last amended, vide
notification No. 16/2021-Customs, dated the 5
th
February, 2021 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
103(E), dated the 5th February, 2021.
4. The principal notification No. 50/2018-Customs, dated the 30th June, 2018 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 604(E), dated the 30th June, 2018 and last amended, vide
notification No. 16/2021-Customs, dated the 5
th
February, 2021 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
103(E), dated the 5th February, 2021.
5. The principal notification No. 11/2021-Customs, dated the 1
st
February, 2021 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 69(E), dated the 1
st
February, 2021 and last amended, vide
notification No. 18/2021-Customs, dated the 17
th
February, 2021 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
117(E), dated the 5th February, 2021.
6. The principal notification No. 13/2021-Customs, dated the 1
st
February, 2021 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 71(E), dated the 1
st
February, 2021.
