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Core Purpose

The Central Government rescinds two previous Customs notifications issued under sub-section (1) of section 25 of the Customs Act, 1962.

Detailed Summary

The Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs, through Notification No. 05/2026-Customs, G.S.R. 89(E), dated 1st February, 2026, has exercised powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) to rescind two notifications. The rescinded notifications are: No. 11/2004-Customs, dated 8th January, 2004 (published vide G.S.R. 24 (E), dated 8th January, 2004), and No. 27/2016-Customs, dated 31st March, 2016 (published vide G.S.R. 380(E), dated 31st March, 2016). This rescission is effective from 2nd February, 2026, with a saving clause for things done or omitted to be done before such rescission. The notification was signed by Anurima Sharma, Director (Customs), and is associated with F. No. 450/174/2024-Cus-IV.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-01022026-269751 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 84] NEW DELHI, SUNDAY, FEBRUARY 1, 2026/MAGHA 12, 1947 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 1st February, 2026 No. 05/2026-Customs G.S.R. 89(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, being satisfied that it is necessary in the public interest so to do, hereby rescinds the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), as mentioned in the following Table, except as respects things done or omitted to be done before such rescission, namely:- Table +---------+--------------------------------------------------------------------------------------------+ | Sl. No. | Notifications | +=========+============================================================================================+ | (1) | (2) | +---------+--------------------------------------------------------------------------------------------+ | 1. | No. 11/2004-Customs, dated the 8th January, 2004, published in the Gazette of India, | | | Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 24 (E), dated the | | | 8th January, 2004. | +---------+--------------------------------------------------------------------------------------------+ | 2. | No. 27/2016-Customs, dated the 31st March, 2016, published in the Gazette of India, | | | Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 380(E), dated the | | | 31st March, 2016. | +---------+--------------------------------------------------------------------------------------------+ 2. This notification shall come into force on the 2nd of February, 2026. [F. No. 450/174/2024-Cus-IV] ANURIMA SHARMA, Director (Customs)

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