Amendment under the Customs Act, 1962 – Notification regarding Customs Ports/Airports (CBIC Notification G.S.R. 297(E))

Last updated: 25 April 2026

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The Central Board of Indirect Taxes and Customs (CBIC) has issued an amendment to the Customs Act, 1962, specifically Notification G.S.R. 297(E). This amendment involves changes to designated Customs Ports and Airports. Notably, a specific item relating to Tamil Nadu, listed under serial number 11 in the principal notification, has been removed.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

NOTIFICATION
No. 39/2026 - Customs (N.T.)

New Delhi, the 20th April, 2026

G.S.R. 297(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 2ndApril, 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 11 relating to the State of Tamil Nadu, in column (3) the item (viii), and the corresponding entry thereto in column (4) shall be omitted.

[F. No. CBIC-52/27/2026]
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 36/2026-Customs (N.T.) dated the 6th April, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 253(E), dated the 6th April, 2026.

FAQ :

The notification amends the Customs Act, 1962, by making changes to the list of designated Customs Ports and Airports.

An item (viii) and its corresponding entry in column (4) related to the State of Tamil Nadu, under serial number 11 of the principal notification, has been omitted.

This is CBIC Notification G.S.R. 297(E), issued under the Customs Act, 1962.

The notification was issued on the 20th of April, 2026.

The principal notification is No. 12/97-Customs (N.T.), dated the 2nd April, 1997.

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Notification No : Notification No. 39/2026 - Customs (N.T.)
Published in Custom
Source : https://taxinformation.cbic.gov.in/view-pdf/1010631/ENG/Notifications

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