The Central Board of Indirect Taxes and Customs notifies a list of deposits which will be exempted from June 01, 2022. 

They are as follows:

  • Deposits with respect to goods imported or exported in customs stations where customs automated system is not in place
  • Deposits with respect to accompanied baggage ;
  • Deposits other than those used for making 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 said Act, or the Customs Tariff Act, 1975, from all of the provisions of section 51A of the said Act.

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