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Core Purpose

This notification amends Notification No. 8/2016-Customs, dated 5th February, 2016, to introduce a provision for extending a specified two-year period and to rephrase a proviso.

Detailed Summary

The Ministry of Finance (Department of Revenue), through the Central Board of Excise and Customs, issued Notification No. 28/2026-Customs on 10th July, 2026, under the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962). This notification makes further amendments to the Government of India's Notification No. 8/2016-Customs, dated 5th February, 2016, which was published in the Gazette of India vide number G.S.R. 147(E), dated 5th February, 2016. Specifically, in condition (6) of the said notification, after the first proviso, a new proviso is inserted, stating that "in any particular case, the aforesaid period of two years may, on sufficient cause being shown, be extended by the Board by such further period as it may deem fit." Additionally, in the second proviso, the words "Provided further that" are substituted with "Provided also that." The principal Notification No. 8/2016-Customs was last amended vide Notification No. 4/2019-Customs, dated 7th February, 2019 (G.S.R. 98(E)).

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-10072026-274362 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 555] NEW DELHI, FRIDAY, JULY 10, 2026/ASHADHA 19, 1948 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF EXCISE AND CUSTOMS) NOTIFICATION New Delhi, the 10th July, 2026 No. 28/2026-Customs G.S.R. 615(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, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 8/2016-Customs, dated the 5th February, 2016, published in the Gazette of India, Extraordinary vide number G.S.R. 147(E), dated the 5th February, 2016, namely:— In the said notification, in condition (6), after the first proviso, the following proviso shall be inserted, namely: "Provided further that in any particular case, the aforesaid period of two years may, on sufficient cause being shown, be extended by the Board by such further period as it may deem fit:"; In the second proviso, for the words "Provided further that", the words "Provided also that" shall be substituted. [F. No. CBIC-15021/58/2026-ICD-CBIC] INDRAJIT PANDA, Under Secy. Note: The principal notification No. 8/2016-Customs, dated the 5th February, 2016 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (I), vide number G.S.R. 147(E), dated the 5th February, 2016 and was last amended vide notification No. 4/2019-Customs, dated 7th February, 2019, vide number G.S.R. 98 (E), dated the 7th February, 2019. 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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