[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. 48 /2024-Customs
New Delhi, dated the 3rd December, 2024

G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 25 of
Customs Act, 1962 (52 of 1962) read with Section 21 of General Clauses Act, 1897 (10 of 1897)
and Section 147 of Finance Act, 2002 ( 20 of 2002), the Central Government, being satisfied that
it is necessary in the public interest so to do, hereby rescinds the notification of the Government
of India in the Ministry of Finance (Department of Revenue), No. 32/2022-Customs, dated 30th
June, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 500(E), dated 30th June, 2022, except as respects things done or omitted to be
done before such rescission.

2. This notification shall come into force with immediate effect.

[F. No. 354/15/2022-TRU]
(Amreeta Titus)
Deputy Secretary to Government of India