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Core Purpose

This notification amends Notification No. 12/97-Customs (N.T.) dated 2nd April, 1997, to designate Panoli, Bharuch for the unloading of imported goods and loading of export goods.

Detailed Summary

The Ministry of Finance (Department of Revenue), through the Central Board of Indirect Taxes and Customs, issued Notification No. 36/2026-Customs (N.T.) on 6th April, 2026, under G.S.R. 253(E). This notification, exercising powers from clause (aa) of sub-section (1) read with sub-section (2) of section 7 of the Customs Act, 1962 (52 of 1962), further amends the Government of India's Notification No. 12/97-Customs (N.T.) dated 2nd April, 1997, which was published vide G.S.R. 193(E) on the same date. The amendment inserts a new item (xviii) in the Table of the principal notification, specifically against serial number 4 relating to the State of Gujarat. This new entry designates 'Panoli, Bharuch' for the 'Unloading of imported goods and the loading of export goods or any class of such goods.' The principal notification was last amended by Notification No. 66/2025-Customs (N.T.) dated 23rd October, 2025, published vide G.S.R. 777(E) dated 24th October, 2025. This notification is signed by Indrajit Panda, Under Secretary.

Full Text

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. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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