The CBIC issued Circular No. 25/2023-Customs dated October 25, 2023, introducing amendments to Circular No. 11/2013 dated March 6, 2013. These amendments pertain to the inclusion of Surat within the jurisdiction of the Commissioner of Customs, Ahmedabad.
Reference is invited to Circular No 11/2013 – Customs dated March 06, 2013 prescribing the procedure to operationalise the scheme under Para 4A.16A of FTP 2009-2014 (Para 4.48 of FTP 2023) for setting up of Private/ Public Bonded Warehouses in SEZ/ DTA for import and re-export of cut and polished diamonds, cut & polished coloured gemstones, uncut & unset precious & semi-precious stones, subject to achievement of minimum value addition (VA) of 5%. Through this circular, the scheme is currently applicable to the jurisdiction of the Commissioner of Customs (a) CSI Airport, Mumbai, (b) Jodhpur (Hq at Jaipur), (c) Air Cargo Export, Delhi, and (d) Airport & Air Cargo, Chennai.
Trade has represented that Circular No. 11/2013-Customs dated March 06, 2013 may be amended to include Surat for availing the said scheme.
In view of the above, after examination, the Board has decided to include Surat, under the Jurisdiction of Commissioner of Customs, Ahmedabad as a fifth jurisdiction in Circular No 11/2013-Customs dated March 06, 2013 besides the four jurisdictions mentioned above.
The Circular can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1003184/ENG/Circulars