ROSCTL

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-15012026-269368 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 34] NEW DELHI, THURSDAY, JANUARY 15, 2026/PAUSHA 25, 1947 311 GI/2026 (1) 2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] MINISTRY OF FINANCE (Department Of Revenue) NOTIFICATION New Delhi, the 15th January, 2026 No. 05/2026-Customs (N.T.) G.S.R. 34(E). In exercise of the powers conferred by sub-section (1) of section 51B of the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the said Act), the Central Government, hereby makes the following amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 25/2023 Customs (N.T) dated the 1st April, 2023, Published in the Gazette of India, Extraordinary, Part II, Section 3,Sub- section(i), vide G.S.R 262(E),dated the 1st April, 2023 (hereinafter referred to as the said notification),namely:- 2. In the said notification, in paragraph 2, in sub- paragraph (1),- (a) in clause (b) after the words "bill of export", the words and figures "or entry made electronically under section 84 of the said Act for exports by post processed" shall be inserted; (b) for clause (c), the following clause shall be substituted, namely:- "(c) against the shipping bill or bill of export, presented under section 50 of the said Act or entry made electronically under section 84 of the said Act for exports by post where the order permitting clearance and loading of goods for exportation under section 51 or section 84 of the said Act, as applicable, has been made;"; (c) after sub- paragraph (5), the following sub- paragraph shall be inserted, namely :- “(5A) that the exports are undertaken through the foreign post offices which allow entry to be presented under section 84 of the said Act for exports by post electronically and processed on the customs automated system; 3. In the said notification, in paragraph 6, in the Explanation, in clause (a), after the words "bill of export", at both places where they occur, the words and figures “or entry made electronically under section 84 of the said Act for exports by post” shall be inserted. 4. In the said notification, in the table, in the entry against the Sl. No. 13, after the words “bill of export”, the words and figures “or entry made electronically under section 84 of the said Act for exports by post processed” shall be inserted. [F. No. 609/75/2017-DBK (Pt-I)] OM PRAKASH MEENA, Under Secy. Note: The principal notification was published vide notification No. 25/2023 – Customs (N. T) dated 1st April, 2023, published in the Gazette of India, Extraordinary, part II, section 3, subsection (i), vide number GSR 262(E), dated the 1st April, 2023. 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.