CUSTOMS Notification No 65 of 2017 dt 08th July, 2017

he port of importation;



(iii)to re-export the goods within 3 months from the expiry of the period




for which they were supplied under a transaction covered by item 1(b)




or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017




out of India;




to pay on demand an amount equal to the integrated tax payable on the




said goods but for the exemption under this notification in the event of




violation of any of the above conditions.”.







[F.No. 354/134/2017-TRU]



(Pramod Kumar)

Deputy Secretary to the Government of India





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Notification no 65/2017 Customs date on 08th July, 2017



The extract of CUSTOMS Notification No. 65/2017- CUSTOMS is given below:


Notification No. 65/2017-CUSTOMS








Notification No.65/2017 –Customs


New Delhi, the 8th July, 2017


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 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 amendments in the Notification of the Government of India in the 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,


(i) in the Table, after S. No. 547 and the entries relating thereto, the following shall be inserted, namely:-



88   or   any

Aircrafts, aircraft engines and other aircraft





other chapter

parts imported into India under a transaction






covered by item 1(b) or 5(f) of Schedule II






of the Central Goods and Services Tax Act,











(ii) in the Annexure, after Condition No. 101, the following shall be inserted, namely:-



Condition No.




The importer, by the execution of bond, in such form and for such sum as may



be specified by the Commissioner of Customs, binds himself, -




to pay Integrated tax leviable under section 5(1) of the IGST Act, 2017




on supply of service covered by item 1(b) or 5(f) of Schedule II of the




Central Goods and Services Tax Act, 2017;




not to sell or part with the goods, without the prior permission of the




Commissioner of Customs of t

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