The Ministry of Finance, Department of Revenue, through the Central Board of Indirect Taxes and Customs, has issued Notification No. 21/2024-Customs (N.T.) on 12th March, 2024. This notification introduces further amendments to the Customs Act, 1962, impacting import and export operations.
The notification, empowered by clause (aa) of sub-section (1) read with sub-section (2) of section 7 of the Customs Act, 1962, introduces a significant amendment to the existing regulations. Specifically, it pertains to the unloading of imported goods and loading of export goods at the Bihta location in Bihar.
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 21/2024-Customs (N.T.) | Dated: 12th March, 2024
G.S.R. 185(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, after serial number 2 and the entries relating thereto, the following serial number and entries shall be inserted, namely:—
| S. No. | State/Union Territory | Place | Purpose |
| (1) | (2) | (3) | (4) |
| “2A. | Bihar | Bihta | Unloading of imported goods and loading of export goods”.” |
[F. No. 394/38/2021-Cus (AS)]
RADHE KRISHNA, 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 15/2024-Customs (N.T.) dated the 27th February, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 161 (E), dated the 27th February, 2024.
