Exemption to deposits from the provision of Section 51A of the Customs Act - Exemption from Payments through Electronic Cash Ledger and Electronic Duty Credit Ledger. - 47/2022 - Customs - Non Tariff

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 47/2022-Customs (N.T.) New Delhi, the 31st May, 2022 S.O. 2493(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 pertaining to all classes of persons and all categories of goods, from the provisions of the said section 51A . 2. This notification shall come into force with effect from the 1st June, 2022 and shall be effective upto the 1 [ 31st March, 2023 ] . [F. No. 442/02/2017-Cus IV(Pt)] ANANTH RATHAKRISHNAN, Dy. Secy. *************** NOTES:- 1. Substituted vide NOTIFICATION NO. 98/2022-Customs (N.T.) dated 29-11-2022 before it was read as, 29th of November 2022