Central Board of Indirect Taxes and Customs exempts the deposits pertaining to all classes of persons and all categories of goods, from the provisions of section 51A of the Customs Act, 1962- (Ministry of Finance ) (31 May 2022)

MANU/CUSN/0050/2022

Goods and Services Tax

1. 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 29th of November 2022.

Tags : EXEMPTION DEPOSITS GOODS