**Policy Summary:**
This notification, No. 572025-Customs (N.T.), issued by the Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Government of India, and published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection ii, S.O. 4212(E), dated September 17, 2025, amends Notification No. 621994-Customs (N.T.), dated November 21, 1994.
The amendment pertains to the Union Territory of Lakshadweep. Specifically, it modifies the entry related to serial number 7A in the table of the principal notification.
The key changes are as follows:
1. The words "Minicoy Islands read 1" are replaced with "Minicoy Islands."
2. Agatti Island is added as a designated location for the "Unloading of baggage and the loading of baggage".
The responsible officer is Indrajit Panda, Under Secretary. The principal notification No.6294Customs N.T., dated the 21st November, 1994 was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection ii, vide number S.O. 829E, dated the 21st November, 1994 and was last amended by notification number 812024Customs N.T. dated the 14th November, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection ii, vide number S.O. 4932E, dated the 14th November, 2024.
Key Entities Referenced
Customs Act, 1962: An act of the Parliament of India that consolidates the law relating to customs duties.
Central Board of Indirect Taxes and Customs: A government agency responsible for the formulation of policy concerning indirect taxes, such as customs and GST, in India.
Ministry of Finance, Department of Revenue: A department within the Ministry of Finance responsible for matters relating to revenue.
Union Territory of Lakshadweep: A union territory of India consisting of islands in the Laccadive Sea.
Minicoy Islands: An island in Lakshadweep, India.
Agatti Island: An island in Lakshadweep, India.
S.O. 829 E: A specific notification number under which policy information is published in the Gazette of India.
Indrajit Panda: Under Secretary in the Government of India, Ministry of Finance, Department of Revenue.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-17092025-266214
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 4095] नई दिल्ली, बुधिार, जसतम्ब र 17, 2025/भाद्र 26, 1947
No. 4095] NEW DELHI, WEDNESDAY, SEPTEMBER 17, 2025/BHADRA 26, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग )
(केंद्रीय अप्रत्यक्ष कर और सीमा िल्ु क बोडड)
अजधसचू ना
नई दिल्ली, 17 जसतम्ब र, 2025
स.ं 57/2025 – सीमा िल्ु क (ग.ैटै.)
का.आ. 4212(अ).—सीमािुल्क अजधजनयम, 1962 (1962 का 52) की धारा 7 की उपधारा (1) के खडं (क) के
तहत प्रित्त िजियों का प्रयोग करते हुए, केन्द्द्रीय अप्रत्यक्ष कर एिं सीमािुल्क बोड ड एतद्द्वारा, भारत सरकार, जित्त मंत्रालय
(रािस्ट्ि जिभाग) की अजधसूचना संख्या 62/1994-सीमािुल्क (ग.ैटै.), दिनांक 21 निंबर, 1994, जिसे का. आ. 829 (अ),
दिनांक 21 निंबर, 1994 द्वारा भारत के रािपत्र, असाधारण, भाग II, खण्ड 3, उपखण्ड (ii) म ें प्रकाजित दकया गया था,
में जनजम्न्द्लजखत और आग ेभी सिं ोधन करती ह,ै यथा :-
उि अजधसूचना म,ें सारणी म,ें लक्षद्वीप संघ राज्य क्षेत्र स े सम्बंजधत क्रम संख्या 7क के समक्ष, िब्िों, अक्षरों और
कोष्ठक "जमजनकोय द्वीप” के स्ट्थान पर "(1) जमजनकोय द्वीप" पढ़ा िाए ।
6180 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
उि अजधसूचना म,ें सारणी म,ें लक्षद्वीप संघ राज्य क्षेत्र से सम्बंजधत क्रम संख्या 7क के समक्ष, कॉलम (3) और (4)
म,ें कॉलम (3) म ें मि (1) और कॉलम (4) म ें उसस े संबंजधत प्रजिजियों के पश्चात ् जनजम्न्द्लजखत मि और प्रजिजियों के अन्द्तः
स्ट्थाजपत दकया िाएगा, यथा :-
(1) (2) (3) (4)
“(2) अगाती द्वीप यात्री सामान की उतराई और यात्री सामान की लिाई।"
[फा. स. ं सीबीआईसी-52/4/2025]
इंद्रिीत पांडा, अिर सजचि
टटप्पणी:- प्रधान अजधसूचना संख्या 62/94-सीमािुल्क (गै.टे.), दिनांक 21 निंबर, 1994 को का.आ. 829(अ), 21 निंबर, 1994 के
तहत भारत के रािपत्र, असाधारण के भाग II, खण्ड 3, उपखण्ड (ii) में प्रकाजित दकया गया था तथा इसमें अंजतम बार
भारत सरकार के रािपत्र, असाधारण, भाग II, खण्ड 3, उपखण्ड (ii) में प्रकाजित अजधसूचना संख्या 81/2024-सीमािुल्क
(गै.टे.) दिनांक 14 निंबर, 2024 का.आ. 4932(अ), दिनांक 14 निंबर, 2024 द्वारा संिोधन दकया गया था।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 17th September, 2025
No. 57/2025 – Customs (N.T.)
S.O. 4212(E).—In exercise of the powers conferred by clause (a) of sub-section (1) of the section 7 of the
Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following
further amendments in the Notification No. 62/1994-Customs (N.T.) dated the 21st November, 1994 of the
Government of India, Ministry of Finance (Department of Revenue), published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 829 (E), dated the 21st November, 1994,
namely:-
In the said notification in the Table, against serial number 7A relating to the Union Territory of
Lakshadweep, for the words, letters and bracket, “Minicoy Islands” read, “(1) Minicoy Islands”.
In the said notification in the Table, against serial number 7A relating to the Union Territory of
Lakshadweep, in column (3) and (4), after item (1) in column (3) and the entries relating thereto in column (4), the
following item and entries shall be inserted, namely: -
(1) (2) (3) (4)
“(2) Agatti Island Unloading of baggage and the
loading of baggage”
[F. No. CBIC-52/4/2025]
INDRAJIT PANDA, Under Secy.
Note:- The principal notification No.62/94-Customs (N.T.), dated the 21st November, 1994 was published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 829(E), dated the 21st November, 1994 and was last
amended by notification number 81/2024-Customs (N.T.) dated the 14th November, 2024, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 4932(E), dated the 14th November, 2024.
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