**Executive Summary**
Issued on July 10, 2026, by the Ministry of Finance, this notification amends the principal Notification No. 8/2016-Customs. It introduces a provision allowing the Central Board of Excise and Customs to extend a mandated two-year period upon the demonstration of sufficient cause. This amendment grants discretionary flexibility to the Board regarding timelines originally established in 2016.
**Key Points / Main Content**
* **Legislative Authority:** The amendment is made by the Central Government under the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962.
* **Amendment to Condition (6):** The primary change occurs within condition (6) of Notification No. 8/2016-Customs through the insertion of a new proviso.
* **Extension of Timelines:** The Board is now authorized to extend the "aforesaid period of two years" mentioned in the principal notification.
* **Criteria for Extension:** Extensions are not automatic; they are granted only if "sufficient cause" is shown by the concerned party.
* **Discretionary Power:** The length of the extension is at the discretion of the Board, based on what they "deem fit" for the specific case.
* **Structural Revisions:** To maintain legal drafting consistency, the phrasing in the subsequent proviso is updated from "Provided further that" to "Provided also that."
**Impact Analysis**
**Central Board of Excise and Customs (the Board)**
**Impact**
The Board is granted expanded administrative authority to evaluate and approve time extensions on a case-by-case basis.
**Action Required**
Develop or implement a process to review applications for extensions and determine what constitutes "sufficient cause" to justify an extension.
**Stakeholders/Entities governed by Notification No. 8/2016-Customs**
**Impact**
These entities benefit from increased flexibility, as they are no longer strictly bound by the two-year limit if they encounter legitimate delays.
**Action Required**
Entities requiring more than two years to meet the conditions of the original notification must provide a detailed justification showing "sufficient cause" to the Board to seek an extension.
Key Entities Referenced
Customs Act, 1962: The primary legislation under which the Central Government exercises powers to issue or amend customs duty notifications in the public interest.
Notification No. 8/2016-Customs: The principal notification being amended, which sets out specific conditions and timeframes for customs-related procedures.
Central Board of Excise and Customs: The regulatory body (now CBIC) empowered by this amendment to extend the specified two-year period in particular cases upon showing sufficient cause.
Ministry of Finance (Department of Revenue): The primary government department responsible for issuing this notification and overseeing customs and revenue policy.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-10072026-274362
CG-DxLx-xEG-I1D0H0x7x2x0 26-274362
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 555] नई ददल्ली, िुक्रिार, िुलाई 10, 2026/आषाढ 19, 1948
No. 555] NEW DELHI, FRIDAY, JULY 10, 2026/ASHADHA 19, 1948
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय उत्पाद िल्ु क और सीमा िल्ु क बोडड)
अजधसचू ना
नई ददल्ली, 10 िुलाई, 2026
स.ं 28/2026-सीमा िल्ु क
सा.का.जन. 613.— सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप-धारा (1) के तहत
प्रदत्त िजियों का प्रयोग करत े हुए केन्द्द्र सरकार इस बात स े संतुष्ट होन े पर दक ऐसा करना िनजहत म ें आिश्यक है,
एतद्द्वारा, जित्त मंत्रालय (रािस्ट्ि जिभाग) में भारत सरकार की अजधसूचना सं. 8/2016-सीमािुल्क, ददनांक 05 फरिरी,
2016, जिसे सा.का.जन. संख्या 147 (अ), ददनांक 5 फरिरी, 2016 के तहत भारत के रािपत्र, असाधारण, म ेंप्रकाजित
दकया गया था, म ेंजनम्नजलजखत संिोधन करती ह,ै यथााः-
उि अजधसूचना में ित ड (6) म,ें- पहल े परंतुक के बाद जनम्नजलजखत परंतुक को अतं ाःस्ट्थाजपत दकया िाएगा,
यथााः-2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
"इसके अलािा बिते दक दकसी जििेष मामल े म ें दो िष ड की उि अिजध, पयाडप्त कारण ददखाए िान े पर, बोड ड
द्वारा ऐसी और अिजध तक बढाई िा सकती ह ैजिसे िह उजचत समझे:";
दसू रे परंतुक म,ें "इसके अलािा बिते दक" के स्ट्थान पर "बित े यह भी दक " िब्द प्रजतस्ट्थाजपत दकए िाएगं े।
[ फा. स.ं सीबीआईसी-15021/58/2026-आईसीडी-सीबीआईसी]
इंद्रिीत पांडा, अिर सजचि
नोट: प्रधान अजधसूचना संख्या 8/2016-सीमा िल्ु क, ददनांक 5 फरिरी, 2016, जिसे सा.का.जन. संख्या 147(अ),
ददनांक 5 फरिरी, 2016 के तहत भारत के रािपत्र, असाधारण, भाग-II, खंड 3, उप-खडं (I) में प्रकाजित दकया
गया था और इसमें अंजतम बार अजधसूचना संख्या 4/2019-सीमा िुल्क, ददनांक 7 फरिरी, 2019 के तहत
संिोधन दकया गया ह ैजिसे सा.का.जन. संख्या 98 (अ), ददनांक 7 फरिरी, 2019 के तहत दकया गया था।
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.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.