Ministry of Finance, through the Central Board of Indirect Taxes and Customs (CBIC), issued Notification No. 01/2025-Customs (N.T.) on January 14, 2025. This notification amends the Government of India’s Notification No. 12/97-Customs (N.T.), dated April 2, 1997. The amendment pertains to the State of Gujarat and adds “Virudhunagar, Ahmedabad” under serial number 4 in the Table. This update permits the unloading of imported goods and loading of export goods or specific classes of such goods at the newly included location. The principal notification, originally issued in 1997, has undergone several amendments, with the most recent being Notification No. 83/2024-Customs (N.T.) dated December 11, 2024.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 01/2025-Customs (N.T.)|Dated: 14th January, 2025
G.S.R. 36(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 4 relating to the State of Gujarat, in column (3) and (4), after item (xvi) in column (3) and the entries relating thereto in column (4), the following item and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “(xvii) Virudhunagar, Ahmedabad | Unloading of imported goods and the loading of export goods or any class of such goods.” |
[F. No. CBIC-50394/111/2022]
SUPRIA CHANDRAN, 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 corrigendum to notification number 83/2024-Customs (N.T.) dated the 11th December, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 766(E), dated the 13th December, 2024.
