Summary: The Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, Department of Revenue, has issued Notification No. 83/2026-Customs (N.T.) dated 14 October 2026, bearing G.S.R. 886(E), to amend Notification No. 12/97-Customs (N.T.) dated 2 April 1997. Exercising powers under Section 7(1)(aa), read with Section 7(2) of the Customs Act, 1962, the Board has inserted a new entry for Mandalgarh, Bhilwara, in Rajasthan in the table against serial number 10. The amendment adds item (xiii) in column (3), with the corresponding entry in column (4) authorising the unloading of imported goods and the loading of export goods or any class of such goods. The amendment expands the locations specified under the principal notification for the stated customs operations. The principal notification, which specifies customs ports, airports and other customs locations for the purposes of the Customs Act, has previously been amended, most recently by Notification No. 67/2026-Customs (N.T.) dated 31 July 2026. The notification was issued under File No. CBIC-52/35/2025 and signed by Indrajit Panda, Under Secretary. The amendment concerns the addition of Mandalgarh, Bhilwara, to the specified locations for unloading imported goods and loading export goods or any class of such goods.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 83/2026-Customs (N.T.) | Dated: 14th October, 2026
G.S.R. 886(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 10, relating to the State of Rajasthan, in column (3) and (4), after item (xii) in column (3) and the entries relating thereto in column (4), the following item and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
|---|---|---|---|
| “(xiii) Mandalgarh, Bhilwara | Unloading of imported goods and the loading of export goods or any class of such goods.” |
[F. No. CBIC-52/35/2025]
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 67/2026-Customs (N.T.) dated the 31st July, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 694(E), dated the 31st July, 2026.
