In exercise of the powers conferred by clause (aa) of sub section (1) of section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 12/97 Customs (N.T.)

## Policy Analysis Report: Amendment to Customs Act, 1962 Regarding Unloading/Loading at Balli, Goa **1. Executive Summary:** This report analyzes Notification No. 35/2022-Customs (N.T.), dated April 26, 2022, an amendment to Notification No. 1297-Customs (N.T.) of 1997, under the Customs Act, 1962. The amendment specifically adds "Balli" in the State of Goa as a location authorized for the unloading of imported goods and loading of export goods. The report details the background, rationale, specific changes introduced, the target audience, inferred implementation aspects, and expected outcomes. **2. Introduction:** This report aims to provide a clear and concise analysis of Notification No. 35/2022-Customs (N.T.) based solely on the information provided within the official gazette notification. It focuses on understanding the amendment's impact on customs procedures and related activities. **3. Policy Overview:** * **Original Policy Being Amended:** Notification No. 1297-Customs (N.T.) dated April 2, 1997, which itself was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection i vide number G.S.R 193 E, dated the 2nd April, 1997 * **Core Objective(s):** Based on the provided text, the overarching objective of the original policy, as amended, is to regulate and specify locations authorized for customs-related activities like loading and unloading of goods. This facilitates trade and ensures compliance with the Customs Act, 1962. **4. Background and Rationale:** The amendment likely addresses the need to formally recognize "Balli" in Goa as a designated location for import and export activities. This could be due to increased trade volume, infrastructure development in Balli, or a need to streamline customs procedures in the region. The amendment updates the existing list of authorized locations, adapting to evolving trade and infrastructure landscape. **5. Key Provisions / Changes:** This notification introduces a specific change to the original policy: * **Specific Part of the Original Policy Changed:** The notification amends the Table within the original Notification No. 1297-Customs (N.T.) specifically the entry pertaining to the State of Goa, identified under serial number 4A. * **New Rule/Provision:** The amendment adds "Balli" as an authorized location within the State of Goa, permitting the "Unloading of imported goods and loading of export goods" at that location. * **Difference/Effect of the Change:** This amendment formally authorizes customs-related activities (unloading imports and loading exports) at Balli, Goa. Prior to this amendment, Balli was not explicitly listed, potentially causing ambiguity or requiring special permissions. The addition streamlines the process and provides clarity for businesses operating in or through Balli. **6. Target Audience and Stakeholders:** Based on the provided text, the target audience and stakeholders directly affected by this amendment include: * Businesses involved in import and export activities in or through Balli, Goa. * Customs officials responsible for overseeing trade and ensuring compliance in the Goa region. * Port authorities or logistics companies operating in Balli. **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Central Board of Indirect Taxes and Customs (CBIC) is the responsible body, as indicated by the notification issued under its authority and signed by a Director from the Anti-Smuggling Unit. * **Timelines or Procedures:** No specific timelines or procedures are outlined *within this amendment text itself*. Existing procedures under the Customs Act, 1962 and the original Notification 1297 would apply to the newly added location. However, one can expect that the new location must now be added to any lists or documentation related to the original Notification 1297. **8. Expected Outcomes / Impact of Changes:** The likely intended outcomes of this amendment are: * **Streamlined Trade Operations:** Formal authorization of Balli as a customs location simplifies import/export procedures for businesses operating there. * **Increased Efficiency:** Clear designation reduces ambiguity and potential delays associated with customs clearance. * **Enhanced Compliance:** Formal recognition strengthens regulatory oversight and promotes compliance with customs regulations at Balli. **9. Conclusion:** Notification No. 35/2022-Customs (N.T.) is a targeted amendment clarifying and expanding the list of authorized locations for customs-related activities under the Customs Act, 1962. By specifically including "Balli" in Goa, the amendment likely aims to facilitate smoother trade operations, enhance efficiency, and promote compliance within the region. This change should be of particular interest to businesses involved in import and export activities in or through Balli, Goa, as well as customs officials operating in the area.

Key Entities Referenced