Changes following
Enactment of Finance Act, 2021 Notified
[Notification No. 26/2021 – Customs dated 8
April 2021]
G.S.R…...(E)- In exercise of the powers conferred by sub-section (1) of section 25 of
the Customs Act, 1962 (52 of 1962)
read with section 124 of the Finance Act, 2021 (13 of 2021), the Central Government, on being satisfied that it is necessary
in the
public interest so
to do, hereby amends the following
notifications of the Government of India in the Ministry of Finance (Department of
Revenue) specified in column (2) of the Table below, to the extent
specified in the corresponding
entries in column (3) of the
said Table,
namely:-
Table
|
S.No. |
Notification
No. and Date |
Amendments |
|
(1) |
(2) |
(3) |
|
1. |
101/2007-Customs,
dated the 11th September, 2007,
published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 583(E), dated the 11th
September, 2007 |
In the said notification, for
the words, figures and
brackets “clause 115 of the Finance Bill,
2021 (15 of 2021)”, the words, figures and brackets, “section 124 of the Finance Act, 2021
(13 of 2021)” shall be substituted. |
|
2. |
96/2008- Customs, dated
the 13th August, 2008, published in the Gazette
of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 590(E),
dated the 13th August, 2008 |
In the said notification, for
the words, figures
and brackets “clause
115 of the Finance Bill, 2021
(15 of 2021)”, the
words, figures and brackets, “section 124 of the
Finance Act, 2021
(13 of 2021)” shall be substituted. |
|
3. |
57/2009- Customs, dated
the 30th May, 2009, published
in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 371(E),
dated the 30th May, 2009. |
In the said notification, for
the words, figures and
brackets “clause 115 of the Finance Bill,
2021 (15 of 2021)”, the words, figures and brackets, “section 124 of the
Finance Act, 2021
(13 of 2021)” shall be substituted. |
|
4. |
50/2018-Customs, dated the 30th June, 2018, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 604(E),
dated the 30th June, 2018 |
In the said notification, for
the words, figures and
brackets “clause 115 of the Finance Bill,
2021 (15 of 2021)”, the words, figures and brackets, “section 124 of the
Finance Act, 2021
(13 of 2021)” shall be substituted. |
|
5. |
11/2021-Customs, dated
the 1st February, 2021, published in the
Gazette of India,
Extraordinary, Part
II, Section 3, Sub-section
(i), vide number G.S.R. 69(E), dated
the 1st February,
2021 |
In the said notification, -
(i) for the words, figures and brackets “clause 115 of the Finance Bill, 2021
(15 of 2021), which, by virtue of the declaration made in the said Finance
Bill under the Provisional
Collection of Taxes Act, 1931 (16 of 1931), has the force
of law”, the words, figures and
brackets, “section 124 of the Finance Act, 2021 (13 of 2021)” shall be substituted; (ii) for the words,
figures and brackets
“said clause of the Finance Bill, 2021”, the words,
figures and brackets
“said section of the Finance Act, 2021 (13 of 2021)” shall be substituted. |
|
6. |
13/2021-Customs, dated
the 1st February,
2021, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section
(i), vide number G.S.R. 71(E), dated
the 1st February,
2021 |
In the said notification, for
the words, figures and
brackets “clause 115 of the Finance Bill,
2021 (15 of 2021) which, by virtue of the declaration made in
the said Finance Bill under
the Provisional Collection of Taxes Act, 1931 (16 of 1931) has the force
of law”, the words, figures and brackets, “section 124 of the
Finance Act, 2021 (13 of 2021)” shall be substituted. |
(F. No. 354/41/2021-TRU)