NOTIFICATION No. 31/2022-Customs
New Delhi, the 7th June, 2022

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) and sub-section (12) of section 3 of the Customs Tariff Act, 1975
(51 of 1975), the Central Government, on being satisfied that it is necessary in the public interest
so to do, hereby makes the following further amendments in the notification of the Government of
India, Ministry of Finance (Department of Revenue), No. 50/2017-Customs, dated the 30th June,
2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 785(E), dated the 30th June, 2017, namely :-
In the said notification, in the ANNEXURE, in Condition No. 95, in clause (ii), in sub-clause (a),-
(i) for the words “one hundred and twenty-six months”, the words “one hundred and sixty-two
months” shall be substituted; and

(ii) for the words “one hundred and twenty months”, the words “one hundred and fifty-six
months” shall be substituted.

[F.No. CBIC-190354/120/2021-TRU Section-CBEC]
(Rajeev Ranjan)
Under Secretary to the Government of India

Note: The principal notification No.50/2017-Customs, dated the 30th day of June, 2017 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number

G.S.R. 785(E), dated the 30th June, 2017 and last amended vide notification No. 26/2022-Customs,
dated the 21st May, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub section (i), vide number G.S.R. 378(E), dated the 21st May, 2022.