The Central Board of Indirect Taxes and Customs (CBIC) on January 19, 2024, issued the amendments to the notification no.18/2023-Customs(N.T.) dated March 30, 2023, which states “Notification to exempt deposits into ECL till April 30, 2023”
The following has been stated namely: -
In the said notification, in para 2, for the words, ‘19th January, 2024’, the words ‘29th February, 2024' shall be substituted
[Notification No. 05/2024-Customs (N.T.)]