Notification No. 52/2025-Customs dated 30 December 2025, issued by the Ministry of Finance (Department of Revenue), amends a customs notification originally issued on 30 September 2025 by exercising powers under section 25(1) of the Customs Act, 1962. The Central Government records that the amendment is required in the public interest and brings about the change by substituting the entire Table contained in the earlier notification. As the Table constitutes the substantive operative portion of the notification, its replacement effectively revises the scope, structure, and application of the customs duty exemption or concessional framework set out earlier. The amendment does not create a new notification but modifies the existing one by withdrawing the earlier table and inserting a revised table in its place. Consequently, importers, customs authorities, and other stakeholders must apply the newly substituted Table alone for determining eligibility, conditions, and applicability of customs duty relief with effect from the date of the amendment.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 52/2025-Customs | Dated: 30th December, 2025
G.S.R. 938(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 42/2025-Customs, dated the 30th September, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 729 (E), dated the 30th September, 2025, namely :-
In the said notification, for the TABLE, the following Table shall be substituted, namely: –
