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Core Purpose

The Central Board of Indirect Taxes and Customs amends Notification No. 61/94-Customs (N.T.) dated 21st November, 1994, to designate Bhogapuram for the unloading of imported goods and loading of export goods in Andhra Pradesh.

Detailed Summary

This notification, G.S.R. 29(E), issued by the Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs on January 14, 2026, amends Notification No. 61/94-Customs (N.T.) dated November 21, 1994. Exercising powers under clause (a) of sub-section (1) read with sub-section (2) of section 7 of the Customs Act, 1962 (52 of 1962), the amendment inserts a new entry, "(d) Bhogapuram", against serial number 2 (relating to the State of Andhra Pradesh) in the Table of the principal notification. This new entry designates Bhogapuram for the "Unloading of imported goods and the loading of export goods or any class of such goods." The principal notification, S.O. 828 (E) dated November 21, 1994, was last amended by notification number 25/2025-Customs (N.T.) dated April 15, 2025 (G.S.R. 227 (E)).

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-14012026-269338 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 29] NEW DELHI, WEDNESDAY, JANUARY 14, 2026/PAUSHA 24, 1947 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 14th January, 2026 No. 02/2026-Customs (N.T.) G.S.R. 29(E). — In exercise of the powers conferred by clause (a) 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, Ministry of Finance (Department of Revenue) No. 61/94-Customs (N.T.) dated the 21st November, 1994, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 828 (E), dated the 21st November, 1994, namely :- In the said notification, in the Table, against serial number 2 relating to the State of Andhra Pradesh, in column (3), after the entry at (c) and corresponding entry in column (4), the following item and entries shall be inserted, namely :- +-----+-----+-----------------------------------+------------------------------------------------------------------+ | (1) | (2) | (3) | (4) | +=====+=====+===================================+==================================================================+ | | | "(d) Bhogapuram | Unloading of imported goods and the loading of export goods or | | | | | any class of such goods.". | +-----+-----+-----------------------------------+------------------------------------------------------------------+ [F. No. 394/112/2020-cus(AS)] INDRAJIT PANDA, Under Secy. Note : The principal notification No.61/94-Customs (N.T.), dated the 21st November, 1994 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 828 (E), dated the 21st November, 1994 and was last amended by notification number 25/2025-Customs (N.T.) dated the 15th April, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 227 (E), dated the 15th April, 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. SARVESH KUMAR Digitally signed by SARVESH KUMAR SRIVASTAVA

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