Central Board of Indirect Taxes and Customs (CBIC) via Notification no. 49/2023 has extended the effective date for consideration of making following non-interest bearing deposit with the Government as exempted under the Custom Act till 30th September, 2023:

1. Deposits with respect to Goods imported or exported in Customs stations where Customs Automated System is not in place;
2. Deposits with respect to Accompanied baggage;
3. Deposits with respect to Goods imported or exported at International Courier Terminals;
4. Deposits other than those used for making electronic payment of-
   1. any duty of customs, including cesses and surcharges levied as duties of customs;
   2. Integrated tax;
   3. Goods and Service Tax Compensation Cess;
   4. interest, penalty, fees or any other amount payable under the Act, or Customs Tariff Act, 1975.

For further details please refer the reference link below.

Source: Central Board of Indirect taxes and Customs (CBIC)

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