Summary: The Central Board of Indirect Taxes and Customs (CBIC), through Notification No. 88/2026-Customs (N.T.), dated 28 October 2026, bearing G.S.R. 952(E), has amended Notification No. 12/97-Customs (N.T.), dated 2 April 1997, to add Anekollu in Krishnagiri District, Tamil Nadu, to the locations specified for unloading imported goods and loading export goods or any class of such goods. The amendment inserts item (xiv) after item (xiii) in column (3), together with the corresponding operational entry in column (4), against serial number 11 relating to Tamil Nadu in the table to the principal notification. The newly inserted entry identifies the location as “Anekollu, Krishnagiri District” and specifies the permitted operations as “Unloading of imported goods and the loading of export goods or any class of such goods.” The notification invokes clause (aa) of sub-section (1) of section 7 of the Customs Act, 1962, together with a further sub-section reference that is incomplete in the supplied text. It was issued under File No. CBIC-52/43/2024 and signed by Indrajit Panda, Under Secretary. The closing note records that the principal notification was published through G.S.R. 193(E), dated 2 April 1997, and was last amended by Notification No. 83/2026-Customs (N.T.), dated 14 October 2026, published through G.S.R. 886(E) of the same date.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 88/2026 – Customs (N.T.) | Dated: 28th October, 2026
G.S.R. 952(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 11, relating to the State of Tamil Nadu, in column (3) and (4), after item (xiii) in column (3) and the entries relating thereto in column (4), the following item and entries shall be inserted, namely: –
| (1) | (2) | (3) | (1) |
| “(xiv) Anekollu, Krishnagiri District | Unloading of imported goods and the loading of export goods or any class of such goods.” |
[F. No. CBIC-52/43/2024]
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 83/2026-Customs (N.T.) dated the 14th October, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 886(E), dated the 14th October, 2026.
