Summary: The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 81/2026-Customs (N.T.) dated 7 October 2026, further amending Notification No. 62/1994-Customs (N.T.) dated 21 November 1994. The amendment has been made under clause (a) of sub-section (1) of section 7 of the Customs Act, 1962, which provides the statutory framework for appointment of customs ports and other specified places.
The notification substitutes the existing entry against serial number 8 relating to the State of Maharashtra in the Table of Notification No. 62/1994-Customs (N.T.). The substituted entry concerns Dabhol Port and specifies several permitted customs operations. These include unloading machinery and equipment for the Ratnagiri Gas and Power Private Limited Power Project, unloading liquefied natural gas and naphtha, and loading imported machinery and equipment for export that had been imported for the Ratnagiri Gas and Power Private Limited Power Project. It also provides for unloading goods for manufacture and repairs of ships, barges and similar vessels and rigs by M/s. Square Port Shipyard Private Limited, import of ships, barges and similar vessels and rigs by that entity for repair, and export by the entity of ships, barges and similar vessels and rigs.
The notification records that Notification No. 62/1994-Customs (N.T.) was originally published on 21 November 1994 and was last amended by Notification No. 76/2026-Customs (N.T.) dated 23 September 2026.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 81/2026- Customs (N.T.)| Dated: 07th October, 2026
S.O. 5481(E). – In exercise of the powers conferred by clause (a) of sub-section (1) of the section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following further amendments in the Notification No. 62/1994-Customs (N.T.) dated the 21st November, 1994 of the Government of India, Ministry of Finance (Department of Revenue), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 829 (E), dated the 21st November, 1994, namely:-
In the said notification, in the Table, against serial number 8 relating to the State of Maharashtra, in place of item (1) in column (3) and the existing entries relating thereto in column (4), the following entries shall be substituted, namely :-
| (1) | (2) | (3) | (4) |
| “(1) Dabhol Port
|
(a) Unloading of machinery and equipment for Ratnagiri Gas and Power Private Limited Power Project. | ||
| (b) Unloading of liquefied natural gas and naptha. | |||
| (c) Loading of Imported machinery and equipment for export, imported for Ratnagiri Gas and Power Private Limited Power Project. | |||
| (d) Unloading of goods for the manufacture and repairs of ships, barges and similar vessels and rigs by M/s. Square Port Shipyard Private Limited. | |||
| (e) Import of ships, barges and similar vessels and rigs by M/s. Square Port Shipyard Private Limited for repair. | |||
| (f) Export by M/s. Square Port Shipyard Private Limited of Ships, barges and similar vessels and rigs.” |
[F. No. CBIC-52/34/2026]
INDRAJIT PANDA, Under Secretary
Note :- The principal notification No.62/94-Customs (N.T.), dated the 21st November, 1994 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 829 (E), dated the 21st November, 1994 and was last amended by notification number 76/2026-Customs (N.T.) dated the 23rd September, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 5235 (E), dated the 23rd September, 2026.
