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[TO BE PUBLISHED IN PART II, SECTION 3, SUB -SECTION (i) OF THE
GAZETTE OF INDIA, EXTRAORDINARY ]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

Notification No. 24/2020 - Customs
New Delhi, the 21
st
May, 2020
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
being satisfied that it is necessary in the public interest so to do, hereby
makes the following amendmen ts in each of the notifications of the
Government of India in the Ministry of Finance (Department of Revenue),
specified in column (2) of the Table below, which shall be amended or
further amended, as the case may be, in the manner specified in the
corresponding entry in column (3) of the said Table, namely:-
Table

S. No. Notification number
and date
Amendments
(1) (2) (3)
1. 40/2015-Customs,
dated the 21
st
July,
2015 [G.S.R. 568(E),
dated the 21
st

July,2015]
In the said notification, -
(a) in the Table, after serial number 4
and the entries relating thereto, the
following serial number and entries shall
be inserted, namely:-
“5. International Gemological Institute
(India) Pvt. Ltd, Bandra Kurla Complex,
Mumbai.”;

(b) in condition (x), the following proviso
shall be inserted, namely:-“Provided that
for the cases where the last date of re-
export falls between the 1
st
February,
2020 and the 31
st
July, 2020, the last
date stands extended by six months;”.
2. 56/2000-Customs
dated the 5
th
May,
2000 [G.S.R 399(E),
dated the 5
th
May,
2000]



In the said notification, after the
second proviso, the following proviso shall
be inserted, namely:-

“Provided also that for the cases where the
last date of exports falls between the 1
st

February, 2020 and the 31
st
July, 2020,

the last date of exports stands extended by
six months.”.
3. 57/2000-Customs
dated the 8
th
May,
2000 [G.S.R. 413(E),
dated the 8
th
May,
2000]
In the said notification, after the second
proviso the following proviso shall be
inserted, namely:-

“Provided also that for the cases where the
last date of exports falls between the 1
st

February, 2020 and the 31
st
July, 2020,
the last date of exports stands extended by
six months.”.
(F. No. DGEP/EOU/08/2020)

(Gopal Krishna Jha)
Director(Drawback)
Note:
(1) The principal notification No. 40/2015-Customs, dated the 21
st
July,
2015 was published in the Gazette of India, Extraordinary, Part II, Section
3,Sub-section (i), vide number G.S.R. 568(E), dated the 21
st
July, 2015 and
was last amended by notification No. 61/2017-Customs, dated the 30
th

June, 2017, published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i), vide number G.S.R. 739 (E), dated the 30
th
June, 2017.
(2) The principal notification No. 56/2000-Customs, dated the 5
th
May,
2000 was published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-Section (i) vide number G.S.R. 399 (E), dated the 5
th
May, 2000 and
was last amended by notification No. 90/2017-Customs, dated 27
th

November, 2017, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-Section (i) vide number G.S.R. 1450 (E), dated the 27
th

November, 2017.
(3) The principal notification No. 57/2000-Customs, dated the 8
th
May,
2000 was published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) vide number G.S.R. 413 (E), dated the 8
th
May, 2000 and
was last amended by notification No. 28/2019-Customs, dated 2
nd

September, 2019, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-Section (i) vide number G.S.R. 624 (E), dated the 2
nd

September, 2019.