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Date: 09-12-2022
Notification No: NOTIFICATION No.105/2022-Customs (N.T.)
Issuing Authority: Indian Customs  
Type: Non Tariff
File No: [F. No. 450/72/2021-Cus IV]
Subject: Amendment of Proper Officer Notification No. 26/2022-Customs (NT) dated 31.03.2022
Untitled 1

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION No.105/2022-Customs (N.T.)
New Delhi, the 9th December, 2022

S.O. (E).- In exercise of the powers conferred by sub-sections (1A), (4) and (5) of Section
5 read with sub-section (34) of section 2 of the Customs Act, 1962 (52 of 1962), the Central
Board of Indirect Taxes and Customs hereby makes the following further amendments in the
notification of the Government of India, Ministry of Finance (Department of Revenue) No.
26/2022-Customs (N.T.), dated the 31st March, 2022,
published in the Gazette of India
Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 1542(E) , dated the 31st
March, 2022, namely:-

In the said notification, in the Table,-
(i) in Sr. No.3, in column (3), after the entry (xxvii), the following entry shall be
inserted, namely:--

(3)
“(xxviia) Section 84 (Re-assessment of entries relating to postal goods)” ;

 (ii) in Sr. No.5, in column (3), after the entry (xx), the following entries shall be
inserted, namely:-

(3)
“(xxa) Section 84 (assessment)
(xxb) Section 84 (clearance) ”;

(iii) in Sr. No.7, in column (3), after the entry (vii), the following entry shall be
inserted, namely :-

(3)
“(viia) Section 84 (examination)”.

 2. This notification shall come in force from the date of its publication in the Official
Gazette.

[F. No. 450/72/2021-Cus IV]
(Ananth Rathakrishnan)
Deputy Secretary to Government of India

Note : The principal notification no. 26/2022-Customs (N.T) dated the 31st March, 2022 was
published in the Gazette of India Extraordinary, Part II, Section 3, Sub-section (ii), vide
number S.O. 1542(E) , dated the 31st March, 2022, read with corrigendum dated the 4th
April, 2022 published in the Gazette of India Extraordinary, Part II, Section 3, Sub-section
(ii), vide number S.O. 1601 (E) dated the 4th April, 2022 and was amended, vide notification
no. 61/2022-Customs (N.T.) dated the 14th July, 2022 and published in the Gazette of India
Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 3186(E), dated the 14th
July, 2022.

       

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