Exemption of deposits u/s 51A (4) of the Customs Act, 1962 - customs automated system is not in place, with respect to accompanied baggage and other than those used for making [electronic] payment - 19/2022 - Customs - Non Tariff

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 19/2022-CUSTOMS (N.T.) New Delhi, the 30th March, 2022 S.O. 1512(E). -In exercise of the powers conferred by sub-section (4) of section 51A of the Customs Act, 1962 (52 of 1962) , the Central Board of Indirect Taxes and Customs on being satisfied that it is necessary and expedient so to do, hereby exempts the deposits,- 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 3 [ electronic ] 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 (51 of 1975), from all of the provisions of section 51A of the said Act. 2. This notification shall come into force with effect from the 9 [ 1st March, 2024 ] . [F. No. 442/02/2017-Cus IV(Pt)] ANANTH RATHAKRISHNAN, Dy. Secy. ************* NOTES:- 1. Substituted vide NOTIFICATION NO. 48/2022-Customs (N.T.) dated 31-05-2022 before it was read as, 1st June, 2022 2. Substituted vide NOTIFICATION NO. 99/2022-Customs (N.T.) dated 29-11-2022 before it was read as, 1 [ 30th November, 2022 ] 3. Inserted vide Notification No. 19/2023-Customs (N.T.), dated 30.03.2023 . 4.Substituted vide Notification No. 19/2023-Customs (N.T.), dated 30.03.2023 , before it was read as, 2 [ 1st April, 2023 ] . 5. Substituted vide Notification No. 30/2023-Customs (N.T.) dated 26-04-2023 before it was read as, 4 [ 1st May, 2023 ] 6. Substituted vide NOTIFICATION NO. 48/2023-Customs (N.T.) dated 30-06-2023 before it was read as, 5 [ 1st July, 2023 ] 7. Substituted vide NOTIFICATION NO. 70/2023-Customs (N.T.) dated 27-09-2023 before it was read as, 6 [ 1st October, 2023 ] 8. Substituted vide NOTIFICATION NO. 88/2023-Customs (N.T.) dated 29-11-2023 before it was read as, 7 [ 1st December, 2023 ] 9. Substituted vide NOTIFICATION NO. 06/2024-Customs (N.T.) dated 19-01-2024 before it was read as, 8 [ 20th January, 2024 ]