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REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-06042026-271592
EXTRAORDINARY
PART II-Section 3-Sub-section (i)
PUBLISHED BY AUTHORITY
No. 233]
NEW DELHI, MONDAY, APRIL 6, 2026/CHAITRA 16, 1948
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 6th April, 2026
No. 36/2026 - Customs (N.T.)
G.S.R. 253(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 (xvii) in column (3) and the entries relating thereto in column (4), the following item and entries shall be
inserted, namely: -
+-----+-----+-----------------------------------+---------------------------------------------------------+
| (1) | (2) | (3) | (4) |
+=====+=====+===================================+=========================================================+
| | | "(xviii) Panoli, Bharuch | Unloading of imported goods and the loading of export |
| | | | goods or any class of such goods." |
+-----+-----+-----------------------------------+---------------------------------------------------------+
[F. No. CBIC-52/15/2024]
INDRAJIT PANDA, 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 66/2025-Customs (N.T.) dated the 23rd October, 2025, published in
the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 777(E), dated the
24th October, 2025.
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