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Core Purpose

Amends a 1994 customs notification to designate Dholera, Gujarat for unloading of imported and loading of export goods under the Customs Act, 1962.

Detailed Summary

The Central Board of Indirect Taxes and Customs, Ministry of Finance (Department of Revenue), exercising powers conferred by Section 7(1)(a) read with Section 7(2) of the Customs Act, 1962, amends its notification No. 61/94-Customs (N.T.) dated 21st November, 1994. This amendment is a further modification to the principal notification. The amendment inserts a new entry '(f) Dholera' in column (3) against serial number 6, which relates to the State of Gujarat, in the Table of the aforementioned 1994 notification. Correspondingly, column (4) for this new entry is populated with the description "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. 15/2025-Customs (N.T.) dated 24th March, 2025.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-15042025-262463 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 188] NEW DELHI, TUESDAY, APRIL 15, 2025/CHAITRA 25, 1947 MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 15th April, 2025 No. 25/2025-Customs (N.T.) G.S.R. 227(E).β€”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 6 relating to the State of Gujarat, in column (3), after the entry at (e) and corresponding entry in column (4), the following item and entries shall be inserted, namely :- +-----+-----+-----------+---------------------------------------------------+ | (1) | (2) | (3) | (4) | +=====+=====+===========+===================================================+ | | | "(f) Dholera | Unloading of imported goods and the loading of export goods or | | | | | any class of such goods.". | +-----+-----+-----------+---------------------------------------------------+ [F. No. CBIC-52/6/2025] DHANANJAY SINGH, 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 15/2025-Customs (N.T.) dated the 24th March, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 190 (E), dated the 24th March, 2025.

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