The Central Board of Indirect Taxes and Customs (CBIC), on October 14, 2026, has amended Notification No. 12/97-Customs (N.T.) dated April 2, 1997, under Section 7(1)(aa), read with Section 7(2), of the Customs Act, 1962.
The amendment inserts Mandalgarh, Bhilwara, Rajasthan as a designated location under the existing notification, authorising the unloading of imported goods and loading of export goods, or any class of such goods.
The amendment expands the list of notified customs locations in Rajasthan under Notification No. 12/97-Customs (N.T.). The provided extract does not specify a separate commencement date beyond the notification date.
[CBIC Notification No. 83/2026-Customs (N.T.)]
