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Core Purpose

The Central Board of Indirect Taxes and Customs makes further amendments to Notification No. 12/97-Customs (N.T.) dated 2nd April, 1997, concerning customs stations in Rajasthan.

Detailed Summary

The Ministry of Finance (Department of Revenue), through the Central Board of Indirect Taxes and Customs, issued Notification No. 40/2026 - Customs (N.T.) on April 23, 2026 (G.S.R. 308(E)), exercising powers under clause (aa) of sub-section (1) read with sub-section (2) of section 7 of the Customs Act, 1962 (52 of 1962). This notification further amends the principal Notification No. 12/97-Customs (N.T.), dated April 2, 1997 (G.S.R. 193 (E)), which was last amended by Notification No. 39/2026-Customs (N.T.) dated April 20, 2026 (G.S.R. 297(E)). The amendment primarily concerns the Table in the said notification relating to the State of Rajasthan, specifically modifying serial number 10 from "(x) Kishangarh" to "(xi) Kishangarh" and inserting a new item "(xii) Village Hirnoda, Jaipur" in column (3) with corresponding entries in column (4) to allow for "Unloading of imported goods and the loading of export goods or any class of such goods."

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-23042026-272027 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 284] NEW DELHI, THURSDAY, APRIL 23, 2026/VAISAKHA 3, 1948 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 23rd April, 2026 No. 40/2026 - Customs (N.T.) G.S.R. 308(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 10 relating to the State of Rajasthan, for the words, letters and bracket, “(x) Kishangarh” read, “(xi) Kishangarh”. In the said notification, in the Table, against serial number 10 relating to the State of Rajasthan, in column (3) and (4), after item (xi) in column (3) and the entries relating thereto in column (4), the following item and entries shall be inserted, namely: - +-----+-----+-----------------------------------+---------------------------------------------------------+ | (1) | (2) | (3) | (4) | +=====+=====+===================================+=========================================================+ | | | "(xii) Village Hirnoda, Jaipur | Unloading of imported goods and the loading of export | | | | | goods or any class of such goods." | +-----+-----+-----------------------------------+---------------------------------------------------------+ [F. No. CBIC-50394/162/2022] 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 39/2026-Customs (N.T.) dated the 20th April, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 297(E), dated the 20th April, 2026. 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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