The Central Board of Indirect Taxes and Customs (CBIC), through Notification No. 44/2026-Customs (N.T.) dated 11 May 2026, amended Notification No. 12/97-Customs (N.T.) issued under Section 7 of the Customs Act, 1962. The amendment relates to the State of Madhya Pradesh and specifically inserts Village Namli in Ratlam into the notified customs locations list. By this amendment, Village Namli, Ratlam has been authorized for the unloading of imported goods and the loading of export goods or specified classes of such goods. The notification was issued in exercise of powers conferred under clause (aa) of sub-section (1) read with sub-section (2) of Section 7 of the Customs Act, 1962. The principal notification dated 2 April 1997 has undergone several amendments over time, with the latest prior amendment being Notification No. 40/2026-Customs (N.T.) dated 23 April 2026. The notification aims to expand customs operational infrastructure in Madhya Pradesh.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 44/2026-Customs (N.T.) | Dated: 11th May, 2026
G.S.R. 351(E).— In exercise of the powers conferred by clause (aa) of sub-section (1) read with sub-section (2) of section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 12/97-Customs (N.T.) dated the 2nd April, 1997, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 193 (E), dated the 2nd April, 1997, namely:-
In the said notification, in the Table, against serial number 8 relating to the State of Madhya Pradesh, in column (3) and (4), after item (x) in column (3) and the entries relating thereto in column (4), the following item and entries shall be inserted, namely: –
| (1) | (2) | (3) | (1) |
| “(xi) Village Namli, Ratlam | Unloading of imported goods and the loading of export goods or any class of such goods.” |
[F. No. CBIC-50394/47/2023]
INDRAJIT PANDA, Under Secy.
Note :– The principal notification No.12/97-Customs (N.T.), dated the 2nd April, 1997 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 193 (E), dated the 2nd April, 1997 and last amended by notification number 40/2026-Customs (N.T.) dated the 23rd April, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 308(E), dated the 23rd April, 2026.
