[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. 38/2024-Customs
New Delhi, the 23
rd
July, 2024
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 notifications of the Government of India in the Ministry of Finance (Department of Revenue),
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), specified in column (2) of the
Table below, to the extent specified in the corresponding entry in column (3) of the said Table, namely: -
Table
S.
No.
Notification number Amendments
(1) (2) (3)
1. Notification No. 26-Cus, dated the 19
th
February, 1962,
In the said notification, the following paragraph shall be
inserted, namely: -
“2. Nothing contained in this notification shall have effect
after the 30
th
September, 2024.”
2. Notification No. 16-Cus, dated the 23
rd
January, 1965, published vide number
G.S.R. 126 (E), dated the 23
rd
January,
1965
In the said notification, in the third proviso, for the figures,
letters and words “30
th
September, 2024”, the figures, letters
and words “31
st
March, 2029” shall be substituted.
3. Notification No. 80-Cus, dated the 29
th
August, 1970, published vide number
G.S.R. 1246 (E), dated the 29
th
August,
1970
In the said notification, in the second paragraph, for the
figures, letters and words “30
th
September, 2024”, the figures,
letters and words “31
st
March, 2029” shall be substituted.
4. Notification No. 46/74-Cus, dated the 25
th
May, 1974, published vide number G.S.R.
503 (E), dated the 25
th
May,1974
In the said notification, the second paragraph shall be
omitted.
5. Notification No. 248-Cus, dated the 2
nd
August, 1976, published vide number
G.S.R. 617(E), dated the 2
nd
August, 1976
In the said notification, in the second paragraph, for the
figures, letters and words “30
th
September, 2024”, the figures,
letters and words “31
st
March, 2026” shall be substituted.
6. Notification No. 207/89-Customs, dated the
17
th
July, 1989, published vide number
G.S.R. 702(E), dated the 17th July, 1989
In the said notification, in the second proviso, for the figures,
letters and words “30
th
September, 2024”, the figures, letters
and words “31
st
March, 2029” shall be substituted.
7. Notification No. 134/94-Customs, dated the
22
nd
June, 1994, published vide number
G.S.R. 525(E), dated the 22
nd
June, 1994
In the said notification, in the second paragraph, for the
figures, letters and words “30th September, 2024”, the
figures, letters and words “31st March, 2029” shall be
substituted.
8. Notification No. 147/94-Customs, dated the
13
th
July, 1994, published vide number
G.S.R. 576(E), dated the 13
th
July, 1994
In the said notification, in the second paragraph, for the
figures, letters and words “30
th
September, 2024”, the figures,
letters and words “31
st
March, 2029” shall be substituted.
9. Notification No. 148/94-Customs, dated the
13
th
July, 1994, published vide number
G.S.R. 577(E), dated the 13th July, 1994
In the said notification, in the second paragraph, for the
figures, letters and words “30
th
September, 2024”, the figures,
letters and words “31
st
March, 2029” shall be substituted.
10. Notification No. 151/94-Customs, dated the
13
th
July, 1994, published vide number
G.S.R. 580(E), dated the 13th July, 1994
In the said notification, in the Table, the serial number 1, 2
and the entries relating thereto shall be omitted.
11. Notification No. 152/94-Customs, dated the
13
th
July, 1994, published vide number
G.S.R. 581(E), dated the 13th July, 1994
In the said notification, in the second paragraph, for the
figures, letters and words “30
th
September, 2024”, the figures,
letters and words “31
st
March, 2029” shall be substituted.
12. Notification No. 153/94-Customs, dated the
13
th
July, 1994, published vide number
G.S.R. 582(E), dated the 13th July, 1994
In the said notification,
(I) in the Table, against serial number 1, in column (3), -
(A) in condition (ii), the following proviso shall be
inserted, namely: -
“Provided that the goods falling under chapter 88 or
89, when imported for maintenance, repair or
overhauling, are re-exported within one year from
the date of importation or within such extended
period, not exceeding one more year, as the
Assistant Commissioner of Customs or Deputy
Commissioner of Customs, may allow”;
(B) in condition (iv), in clause (a), after the words
“six months”, the words “or one year, as the case
may be,” shall be inserted;
(II) in the second paragraph, for the figures, letters and words
“30
th
September, 2024”, the figures, letters and words “31
st
March, 2029” shall be substituted.
13. Notification No. 39/96-Customs, dated the
23
rd
July, 1996, published vide number
G.S.R. 291(E), dated the 23
rd
July, 1996
In the said notification, in the second paragraph, for the
figures, letters and words “30
th
September, 2024”, the figures,
letters and words “31
st
March, 2029” shall be substituted.
14. Notification No. 50/96-Customs, dated the
23
rd
July, 1996, published vide number
G.S.R. 302(E), dated the 23
rd
July, 1996
In the said notification, in the second paragraph, for the
figures, letters and words “30
th
September, 2024”, the figures,
letters and words “31
st
March, 2029” shall be substituted.
15. Notification No. 51/96-Customs, dated the
23
rd
July, 1996, published vide number
G.S.R. 303(E), dated the 23
rd
July, 1996
In the said notification, in the fourth paragraph, for the
figures, letters and words “30
th
September, 2024”, the figures,
letters and words “31
st
March, 2029” shall be substituted.
16.
Notification No. 32/1997-Customs dated
1st April 1997 published vide number
G.S.R. 188(E), dated the 1st April 1997
In the said notification, before the Explanation, the following
paragraph shall be inserted, namely: -
“2. Nothing contained in this notification shall have effect
after the 31
st
March, 2026.”
17. Notification No. 25/98-Customs, dated the
2
rd
June, 1998, published vide number
G.S.R. 290(E), dated the 2
nd
June, 1998
In the said notification, in the second paragraph, for the
figures, letters and words “30
th
September, 2024”, the figures,
letters and words “31
st
March, 2029” shall be substituted.
18.
Notification No. 24/2001-Customs dated
1st March 2001 published vide number
G.S.R. 123(E), dated the 1st March 2001
In the said notification, the following paragraph shall be
inserted, namely: -
“2. Nothing contained in this notification shall have effect
after the 31
st
March, 2026.”
19.
Notification No. 25/2001-Customs dated
1st March 2001 published vide number
G.S.R. 124(E), dated the 1st March 2001
In the said notification, the following paragraph shall be
inserted, namely: -
“2. Nothing contained in this notification shall have effect
after the 31
st
March, 2026.”
20. Notification No. 113/2003-Customs, dated
the 22
nd
July, 2003, published vide number
G.S.R. 572(E), dated the 22
nd
July, 2003
In the said notification, in the third paragraph, for the figures,
letters and words “30
th
September, 2024”, the figures, letters
and words “31
st
March, 2026” shall be substituted.
21. Notification No. 81/2005-Customs, dated
the 8
th
September, 2005, published vide
number G.S.R. 569(E), dated the 8
th
September, 2005
In the said notification, in the second paragraph, for the
figures, letters and words “30
th
September, 2024”, the figures,
letters and words “31
st
March, 2026” shall be substituted.
22. Notification No. 26/2011-Customs, dated
the 1
st
March, 2011, published vide number
G.S.R. 152(E), dated the 1
st
March, 2011
In the said notification, in the second paragraph, for the
figures, letters and words “30
th
September, 2024”, the figures,
letters and words “31
st
March, 2026” shall be substituted.
23. Notification No. 23/2016-Customs, dated
the 1
st
March, 2016, published vide number
G.S.R. 217(E), dated the 1
st
March, 2016
In the said notification, in the second paragraph, for the
figures, letters and words “30
th
September, 2024”, the figures,
letters and words “31
st
March, 2029” shall be substituted.
24. Notification No. 05/2017-Customs, dated
the 2
nd
February, 2017, published vide
number G.S.R. 89(E), dated the 2
nd
February, 2017
In the said notification, in the second paragraph, for the
figures, letters and words “30
th
September, 2024”, the figures,
letters and words “31
st
March, 2026” shall be substituted.
25. Notification No. 16/2017-Customs, dated
the 20
th
April, 2017, published vide number
G.S.R. 394(E), dated the 20
th
April, 2017
In the said notification, in the second paragraph, for the
figures, letters and words “30
th
September, 2024”, the figures,
letters and words “31
st
March, 2029” shall be substituted.
26. Notification No. 29/2017-Customs, dated
the 30
th
June, 2017, published vide number
G.S.R. 764(E), dated the 30
th
June, 2017
In the said notification, the third paragraph shall be omitted.
27. Notification No. 30/2017-Customs, dated
the 30
th
June, 2017, published vide number
G.S.R. 765(E), dated the 30
th
June, 2017
In the said notification, in the third paragraph, for the figures,
letters and words “30
th
September, 2024”, the figures, letters
and words “31
st
March, 2026” shall be substituted.
28. Notification No. 32/2017-Customs, dated
the 30
th
June, 2017, published vide number
G.S.R. 767(E), dated the 30
th
June, 2017
In the said notification, in the third paragraph, for the figures,
letters and words “30
th
September, 2024”, the figures, letters
and words “31
st
March, 2029” shall be substituted.
29. Notification No. 35/2017-Customs, dated
the 30
th
June, 2017, published vide number
G.S.R. 770(E), dated the 30
th
June, 2017
In the said notification, after second paragraph, the following
paragraph shall be inserted, namely: -
“3. Nothing contained in this notification shall have effect
after the 31
st
March, 2029.”
30. Notification No. 37/2017-Customs, dated
the 30
th
June, 2017, published vide number
G.S.R. 772(E), dated the 30
th
June, 2017
In the said notification, in the fourth paragraph, for the
figures, letters and words “30
th
September, 2024”, the figures,
letters and words “31
st
March, 2029” shall be substituted.
31. Notification No. 49/2017-Customs, dated
the 30
th
June, 2017, published vide number
G.S.R. 784(E), dated the 30
th
June, 2017
In the said notification, the fourth paragraph shall be omitted.
32. Notification No. 52/2017-Customs, dated
the 30
th
June, 2017, published vide number
G.S.R. 787(E), dated the 30
th
June, 2017
In the said notification, the third paragraph shall be omitted.
2. This notification shall come into force on the 24
th
day of July, 2024.
[F. No.334/03/2024-TRU]
(Vikram Vijay Wanere)
Under Secretary
Note:
1. The principal notification No. 26-Cus, dated the 19
th
February, 1962 was published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) dated the the 19
th
February, 1962
2. The principal notification No. 16-Customs, dated the 23rd January, 1965 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 126 (E), dated the 23
rd
January, 1965 and
was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
3. The principal notification No. 80-Customs, dated the 29th August 1970 was published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1246 (E), dated the 29th August, 1970 and was
last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
4. The principal notification No. 46-Customs, dated the 25th May, 1974 was published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 503 (E)dated the 25th May,1974 and was last
amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
5. The principal notification No. 248-Customs, dated the 2nd August, 1976 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 617(E), dated the 2ndAugust,1976 and
was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
6. The principal notification No. 207/89-Customs, dated the 17th July, 1989 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 702(E) dated the 17th July, 1989 and was
last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
7. The principal notification No. 134/94-Customs, dated the 22nd June, 1994 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 525(E), dated the 22ndJune,1994 and was
last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
8. The principal notification No. 147/94-Customs, dated the 13th July, 1994 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 576(E), dated the 13thJuly,1994 and was
last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
9. The principal notification No. 148/94-Customs, dated the 13th July, 1994 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 577(E), dated the 13thJuly,1994 and was
last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
10. The principal notification No. 151/94-Customs, dated the 13th July, 1994 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 580(E), dated the 13thJuly,1994 and was
last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
11. The principal notification No. 152/94-Customs, dated the 13th July, 1994 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 581(E), dated the 13thJuly,1994 and was
last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
12. The principal notification No. 153/94-Customs, dated the 13th July, 1994 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 582(E), dated the 13thJuly,1994 and was
last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
13. The principal notification No. 39/96-Customs, dated the 23rd July, 1996 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 291(E), dated the 23rdJuly,1996 and was
last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
14. The principal notification No. 50/96-Customs, dated the 23rd July, 1996 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 302(E), dated the 23rdJuly,1996 and was
last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
15. The principal notification No. 51/96-Customs, dated the 23rd July, 1996 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23rdJuly,1996 and was
last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
16. The principal notification No. 32/1997-Customs dated 1st April 1997 was published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 188(E), dated the 1st April 1997 and was last
amended vide notification No. 26/2017-Customs, dated the 29th June, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 761(E), dated the 29th June, 2017.
17. The principal notification No. 25/98-Customs, dated the 2nd June, 1998 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 290(E), dated the 2nd June,1998 and was
last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
18. The principal notification No. 24/2001-Customs dated 1st March 2001 was published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 123(E), dated the 1st March 2001
19. The principal notification No. 25/2001-Customs dated 1st March 2001 was published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 124(E), dated the 1st March 2001
20. The principal notification No. 113/2003-Customs, dated the 22nd July, 2003 was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 572(E), dated the 22ndJuly,2003 and
was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
21. The principal notification No. 81/2005-Customs, dated the 8th September, 2005 was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 569(E), dated the 8th September,2005
and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
22. The principal notification No. 26/2011-Customs, dated the 1st March, 2011 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 152(E), dated the 1
st
March,2011 and was
last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
23. The principal notification No. 23/2016-Customs, dated the 1st March, 2016 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 217(E), dated the 1st March,2016 and was
last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024..
24. The principal notification No. 05/2017-Customs, dated the 2nd February, 2017 was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 89(E), dated the 2
nd
February,2017 and
was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
25. The principal notification No. 16/2017-Customs, dated the 20th April, 2017 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 394(E), dated the 20
th
April,2017 and was
last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
26. The principal notification No. 29/2017-Customs, dated the 30th June, 2017 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 764(E), dated the 30
th
June,2017 and was
last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
27. The principal notification No. 30/2017-Customs, dated the 30th June, 2017 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 765(E), dated the 30thJune,2017 and was
last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
28. The principal notification No. 32/2017-Customs, dated the 30th June, 2017 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 767(E), dated the 30thJune,2017 and was
last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
29. The principal notification No. 35/2017-Customs, dated the 30th June, 2017 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 770(E), dated the 30thJune,2017
30. The principal notification No. 37/2017-Customs, dated the 30th June, 2017 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 772(E), dated the 30thJune,2017 and was
last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
31. The principal notification No. 49/2017-Customs, dated the 30th June, 2017 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 784(E), dated the 30thJune,2017 and was
last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
32. The principal notification No. 52/2017-Customs, dated the 30th June, 2017 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 787(E), dated the 30
th
June,2017 and was
last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.
