notification no 36 2026 customs n t dated 06 apr 2026

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

NOTIFICATION
No. 36/2026 - Customs (N.T.)

New Delhi, the 06th April, 2026

G.S.R. 253(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
2
nd

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 2
nd
April, 1997, namely:-

In the said notification in the Table, against serial number 4 relating to the State of
Gujarat, in column (3) and (4), after item (xvii) in column (3) and the entries relating thereto in
column (4), the following item and entries shall be inserted, namely: -

(1) (2) (3) (4)
“(xviii) Panoli, Bharuch Unloading of imported goods and the loading of
export goods or any class of such goods.”



[F. No. CBIC-52/15/2024]
INDRAJIT PANDA, Under Secretary


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 66/2025-
Customs (N.T.) dated the 23rd October, 2025, published in the Gazette of India, Extraordinary,
Part II, Section 3, Subsection (i) vide number G.S.R. 777(E), dated the 24th October, 2025.