Key Pointers –
(a) any duty of customs, including cesses and surcharges levied as duties of customs;
(b) integrated tax;
(c) Goods and Service Tax Compensation Cess;
(d) interest, penalty, fees or any other amount payable under the said Act, or the Customs Tariff Act, 1975 (51 of 1975),
from all of the provisions of section 51A of the said Act.
This notification shall come into force with effect from 1st April, 2023.