CBIC Notifies Issuing Amendments to the “Date of Effect” of Various Prior-Issued Notifications

On 1st February 2023, the Central Board of Indirect Taxes and Customs (CBIC), under the authorisation of the Department of Revenue, issued Notification No. 12/2023-Customs, through the exercise of powers as conferred under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), wherein the Central Government, upon being satisfied that the following is in the interest of the public, hereby amended 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 entry in column (3) of the said Table –