Central Board of Indirect Taxes and Customs (CBIC) issued Notification No. 67/2024-Customs (N.T.) dated 18th October 2024, amending an earlier notification (No. 62/1994-Customs) under Section 7 of the Customs Act, 1962. This amendment specifically relates to customs operations in the state of Maharashtra. In the notification, after item (18) in the original table, a new item (19) is added for “Yogayatan.” This location is now designated for unloading of imported goods and the loading of export goods, or any class of such goods. The principal notification, originally published on 21st November 1994, has undergone several amendments, with the most recent change made through Notification No. 42/2024-Customs dated 12th June 2024. The latest modification aims to expand the operational customs areas in Maharashtra by incorporating Yogayatan as a recognized location for import and export activities, ensuring smoother trade facilitation at the port.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 67/2024-Customs (N.T.) | Dated: 18th October, 2024
S.O. 4586 (E).— In exercise of the powers conferred by clause (a) of sub-section (1) of the section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 62/1994-Customs (N.T.) dated the 21st November, 1994, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 829 (E), dated the 21st November, 1994, namely:-
In the said notification in the Table, against serial number 8 relating to the State of Maharashtra, in column (3) and (4), after item (18) in column (3) and the entries relating thereto in column (4), the following item and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| (19) Yogayatan | Unloading of imported goods and the loading of export goods or any class of such goods. |
[F. No. CBIC-50394/130/2022]
SANJEET KUMAR, Under Secy.
Note:- The principal notification No.62/94 -Customs (N.T.), dated the 21st November, 1994 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 829 (E), dated the 21st November, 1994 and was last amended by notification number 42/2024-Customs (N.T.) dated the 12th June, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 2339 (E), dated the 14th June, 2024.
