Amendment to Notification No. 8/2016-Customs: Extension of Time Limit

Last updated: 13 July 2026

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This notification amends the principal Customs Notification No. 8/2016. It introduces a provision allowing the Board to extend the two-year period mentioned in condition (6) of the original notification. This extension can be granted if sufficient cause is shown. Additionally, a minor wording change is made to a subsequent proviso.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
NOTIFICATION
New Delhi, the 10th July,2026
No. 28/2026-Customs

G.S.R. 615(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance(Department of Revenue), No. 8/2016-Customs, dated the 5th February, 2016, published in the Gazette of India,Extraordinary vide number G.S.R. 147(E), dated the 5th February, 2016, namely:—

In the said notification, in condition (6), — after the first proviso, the following proviso shall be inserted, namely: —

“Provided further that in any particular case, the aforesaid period of two years may, on sufficient cause being shown, be extended by the Board by such further period as it may deem fit:”;

In the second proviso, for the words "Provided further that", the words "Provided also that" shall be substituted.

[F. No. CBIC-15021/58/2026-ICD-CBIC]
INDRAJIT PANDA, Under Secy.

Note: The principal notification No. 8/2016-Customs, dated the 5th February, 2016 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (I), vide number G.S.R. 147(E), dated the 5th February, 2016 and was last amended vide notification No. 4/2019-Customs, dated 7th February, 2019, vide number G.S.R. 98(E), dated the 7th February, 2019.

FAQ :

The main change is the introduction of a proviso that allows the Board to extend the two-year period specified in condition (6) of Notification No. 8/2016, provided sufficient cause is shown.

Notification No. 8/2016-Customs, dated 5th February, 2016, has been amended.

Yes, the two-year period can be extended by the Board on sufficient cause being shown.

The Board can grant an extension to the two-year period.

The words 'Provided further that' in the second proviso have been substituted with 'Provided also that'.