The Central Board of Indirect Taxes and Customs (CBIC), through Notification No. 67/2026-Customs (N.T.) dated 31st July, 2026, has amended Notification No. 12/97-Customs (N.T.) dated 2nd April, 1997 issued under clause (aa) of sub-section (1) read with sub-section (2) of section 7 of the Customs Act, 1962. The amendment inserts a new entry at serial number 4 relating to the State of Gujarat in the Table, adding “Umarwada, Ankleshwar, Bharuch” after item (xviii). The notified purpose for this location is “Unloading of imported goods and the loading of export goods or any class of such goods.” The notification also states that the principal notification was last amended by Notification No. 44/2026-Customs (N.T.) dated 11th May, 2026.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 67/2026-Customs (N.T.) | Dated: 31st July, 2026
G.S.R. 694(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 4 relating to the State of Gujarat, in column (3) and (4), after item (xviii) in column (3) and the entries relating thereto in column (4), the following item and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “(xix) Umarwada, Ankleshwar, Bharuch | Unloading of imported goods and the loading of export goods or any class of such goods.” |
[F. No. CBIC-52/44/2024]
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 44/2026-Customs (N.T.) dated the 11th May, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 351(E), dated the 11th May, 2026.
