The Central Board of Excise and Customs (CBIC), on July 10, 2026, amended Notification No. 8/2016-Customs dated February 5, 2016 to provide greater flexibility in complying with prescribed time limits under the notification. The amendment has been issued in the public interest under Section 25(1) of the Customs Act, 1962.
The amendment inserts a new proviso in Condition (6) empowering the Board to extend the prescribed two-year period in individual cases where sufficient cause is shown. The Board may grant such extension for an additional period as it considers appropriate, thereby providing relief to importers facing genuine difficulties in meeting the stipulated timeline.
The notification also makes a consequential drafting amendment by renumbering the existing provisos to maintain consistency in the notification. The amendment came into force on July 10, 2026, the date of its publication in the Official Gazette.
[Notification No. 28/2026-Customs, G.S.R. 615(E)]
