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Core Purpose

Notification making further amendments to Notification No. 63/1994-Customs (N.T.) dated 21st November, 1994 regarding specified customs stations.

Detailed Summary

The Central Board of Indirect Taxes and Customs, under the Ministry of Finance (Department of Revenue), in exercise of powers conferred by clauses (b) and (c) of sub-section (1) of section 7 of the Customs Act, 1962 (52 of 1962), hereby makes further amendments to Notification No. 63/1994-Customs (N.T.) dated the 21st November, 1994 (published vide S.O. 830 (E), dated the 21st November, 1994). The amendment, specified in Notification No. 36/2025 - Customs (N.T.) dated 23rd May, 2025 (S.O. 2312(E)), involves inserting a new entry in the Table of the principal notification. Specifically, against serial number 6 (relating to land frontier of Nepal), against item (19) in column (3) (relating to Raxaul), a new entry "(d) Railway line connecting Raxaul in India and Birganj in Nepal." is inserted in column (4). An explanation clarifies that the traffic-in-transit route via rail through Raxaul would be as per the Treaty of Transit between India and Nepal dated the 1st June, 2023. The note indicates the principal notification was last amended vide notification No. 82/2024-Customs (N.T.), dated the 20th November, 2024, published vide S.O. 5002 (E), dated the 21st November, 2024.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-23052025-263347 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 2258] NEW DELHI, FRIDAY, MAY 23, 2025/JYAISTHA 2, 1947 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 23rd May, 2025 No. 36/2025 - Customs (N.T.) S.O. 2312(E).— In exercise of the powers conferred by clauses (b) and (c) of sub-section (1) of section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 63/1994-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. 830 (E), dated the 21st November, 1994, namely: - In the said notification, in the Table, against serial number 6 relating to land frontier of Nepal, against item (19) in column (3) relating to Raxaul, in column (4), after the entry (c), the following entries shall be inserted, namely: - +-----+-----+----------+-------------------------------------------------------------+ | (1) | (2) | (3) | (4) | +-----+-----+----------+-------------------------------------------------------------+ | | | | "(d) Railway line connecting Raxaul in India and Birganj | | | | | in Nepal.". | +-----+-----+----------+-------------------------------------------------------------+ Explanation: The traffic-in-transit route via rail through Raxaul would be as per Treaty of Transit between India and Nepal dated the 1st June, 2023. [F. No. 550/17/2012-LC] MEGHA BANSAL, Under Secy. Note: The principal notification No. 63/1994-Customs (N.T.), dated 21st November, 1994 was published in the Gazette of India, Extraordinary, vide number S.O. 830(E), dated the 21st November, 1994 and was last amended, vide notification No. 82/2024-Customs (N.T.), dated the 20th November, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 5002 (E), dated the 21st November, 2024.

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