[To be published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii)]

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 116/2020-Customs

New Delhi, the 31 st December, 2020.

S.O. (E). - In exercise of the powers conferred by sub-section (1) of section 28EA of the Customs Act, 1962 (52 of 1962), read with notification of the Government of India, Ministry of Finance (Department of Revenue), number 102/2020- Customs(N.T.), dated the 23 rd October, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 3777(E), dated the 23rd October, 2020, the Central Board of Indirect Tax and Customs hereby notifies the 4th of January 2021, as the date from which the afore-stated notification number 102/2020-Customs (N.T.), dated the 23rd October, 2020, shall come into force.

[F. No. 450/110/2020-Cus IV]

(Ananth Rathakrishnan)

Deputy Secretary (Customs)