Ministry of Finance, through the Central Board of Indirect Taxes and Customs (CBIC), issued Notification No. 76/2024-Customs (N.T.) on 11th November 2024, making a specific amendment to a previous notification (No. 12/97-Customs (N.T.), dated 2nd April 1997). This amendment pertains to serial number 9 in the notification’s table, which addresses the State of Maharashtra. Under the new amendment, item (iv) in column (3) and its corresponding entry in column (4) are removed. This change affects the designated customs points in Maharashtra as listed in the original 1997 notification. Issued under clause (aa) of sub-section (1) of section 7 of the Customs Act, 1962, this amendment updates India’s customs infrastructure, refining port entries for efficient management and compliance. The original notification, which designated specific customs ports and was last modified in March 2024, continues to undergo updates to adapt to evolving trade and regulatory needs. This amendment aligns with CBIC’s ongoing efforts to optimize customs operations across Indian states.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 76/2024-Customs (N.T.) | Dated: 11th November, 2024
G.S.R. 697(E).—In exercise of the powers conferred by clause (aa) of sub-section (1) 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 (NT) 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 9, relating to the State of Maharashtra, in column (3) the item (iv), and the corresponding entry thereto in column (4) shall be omitted.
[F. No. CBIC-52/46/2024]
SANJEET KUMAR, 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 21/2024-Customs (N.T.) dated the 12th March, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 185 (E), dated the 13th March, 2024.
