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Government of IndiaMinistry of Finance(Department of Revenue)(Central Board of Excise and Customs) Notification No.28/2026-Customs New Delhi, the 10thJuly, 2026 G.S.R. ___(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 Financ
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FAQ :
The main change is the introduction of a provision to extend the export obligation period beyond the initial two years, if sufficient cause is shown.
Customs Notification No. 8/2016, dated 5th February 2016, has been amended.
The Board can grant an extension to the export obligation period.
The export obligation period can be extended if sufficient cause is shown in any particular case.
The original export obligation period was two years.
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Notification No : 28/2026-CustomsPublished in Custom
Source : https://taxinformation.cbic.gov.in/view-pdf/1010721/ENG/Notifications