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[to be published in the gazette of india, extraordinary, part ii, section 3, sub-section (i)] government of india ministry of finance (department of revenue) notification no. 59/2017-customs (n.t.) new delhi, the 29 th june, 2017 g.s.r.
(e). - in exercise of the powers conferred by sub-section (2) of section 75 of the customs act, 1962 (52 of 1962), sub-section (2) of section 37 of the central excise act, 1944 (1 of 1944) and section 93a and sub-section (2) of section 94 of the finance act, 1994 (32 of 1994), read with rules 3 and 4...
http://www.sportsgoodsindia.org/UpLoadFiles/Circulars/245992csnts59E-2017.pdf