Home India Ministry of Finance In exercise of the powers conferred by clause (aa) of sub se...
Date: 2025-09-12 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by clause (aa) of sub section (1) read with sub section (2) of section 7 of the Customs Act, 1962 (52 of 1962),

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

This notification, No. 54/2025-Customs (N.T.), issued by the Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, dated September 10, 2025, introduces an amendment to Notification No. 12/97-Customs (N.T.), dated April 2, 1997. The amendment, made in exercise of powers conferred by section 7 of the Customs Act, 1962, adds "Dalpatpur, Moradabad" as a designated location in Uttar Pradesh for the unloading of imported goods and the loading of export goods (or any class thereof). The notification is identified by F. No. CBIC-503944/52023 and signed by Indrajit Panda, Under Secretary. The principal notification was last amended by Notification No. 37/2025-Customs (N.T.), dated May 26, 2025. It was originally published under G.S.R. 193(E), dated April 2, 1997 and subsequently amended by G.S.R. 343(E), dated May 26, 2025. This current notification is published under G.S.R. 628(E).

Key Entities Referenced

Customs Act, 1962: An act of the Indian Parliament related to customs regulations, specifically section 7 is referenced. Central Board of Indirect Taxes and Customs: A department under the Ministry of Finance responsible for the formulation of policy concerning indirect taxes, such as customs duties. Ministry of Finance: A ministry of the Government of India responsible for financial matters. Department of Revenue: A department under the Ministry of Finance. G.S.R. 628E: A government notification number related to customs. Uttar Pradesh: A state in India where the amendment to the notification applies. Dalpatpur, Moradabad, Uttar Pradesh: A specific location in Uttar Pradesh added to the list for unloading imported goods and loading of export goods. Indrajit Panda: Under Secretary who signed the notification.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-12092025-266125 CG-DxLx-xEG-I1D2H0x9x2x0 25-266125 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 584] नई दिल्ली, िुक्रिार, जसतम्ब र 12, 2025/भाद्र 21, 1947 No. 584] NEW DELHI, FRIDAY, SEPTEMBER 12, 2025/BHADRA 21, 1947 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर तथा सीमािल्ु क बोडड) अजधसचू ना नई दिल्ली, 10 जसतम्ब र, 2025 स.ं 54/2025- सीमािल्ु क (ग.ैटै.) सा.का.जन. 628(अ).— सीमािुल्क अजधजनयम, 1962 (1962 का 52) की धारा 7 की उपधारा (1) के उप-िाक्य (कक) के तहत प्रित्त िजियों का प्रयोग करत े हुए, केन्द्द्रीय अप्रत्यक्ष कर एिं सीमािुल्क बोड ड एतद्द्वारा, भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 12/1997-सीमािुल्क (ग.ै ट.ै ), दिनांक 2 अप्रैल, 1997, जिसे सा.का.जन. 193 (अ), दिनांक 2 अप्रलै , 1997 द्वारा भारत के रािपत्र, असाधारण, भाग II, खण्ड 3, उपखण्ड (i) म ेंप्रकाजित दकया गया था, म ेंजनजम्न्द्लजखत और आगे भी संिोधन करता ह,ै यथा :- 6094 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] उि अजधसूचना म,ें सरणी म,ें क्रम संख्या 12 के समक्ष, उत्तर प्रिेि राज्य के सम्बन्द्ध म,ें कॉलम (3) और (4) म,ें कॉलम (3) म ें मि (xiv) और कॉलम (4) म ें उससे संबंजधत प्रजिजियों के पश्चात ् जनजम्न्द्लजखत मि और प्रजिजियों के अन्द्तः स्ट्थाजपत दकया िाएगा, यथा :- (1) (2) (3) (4) “(xv) िलपतपरु , मुरािाबाि आयाजतत माल की उतराई और जनयाडत माल या ऐसी दकसी अन्द्य श्रणे ी के माल की लिाई।" [फा. सं. सीबीआईसी-50394/45/2023] इंद्रिीत पांडा, अिर सजचि टटप्पणी :- प्रधान अजधसूचना संख्या 12/97-सीमािुल्क (ग.ै ट.े ), दिनांक 2 अप्रलै , 1997 को सा.का.जन. 193(अ), दिनांक 2 अप्रैल, 1997 के तहत भारत के रािपत्र, असाधारण के भाग II, खण्ड 3, उपखण्ड (i) में प्रकाजित दकया गया था तथा इसमें अंजतम बार भारत सरकार के रािपत्र, असाधारण, भाग II, खण्ड 3, उपखण्ड (i) म ेंप्रकाजित अजधसूचना संख्या 37/2025-सीमािुल्क (ग.ै टे.) दिनांक 26 मई, 2025, सा.का.जन. 343(अ), दिनांक 26 मई, 2025 द्वारा संिोधन दकया गया था।[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 10th September, 2025 No. 54/2025-Customs (N.T.) G.S.R. 628(E).— In exercise of the powers conferred by clause (aa) of sub-section (1) read with sub-section (2) 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.) dated the 2nd April, 1997, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 193 (E), dated the 2nd April, 1997, namely:- In the said notification in the Table, against serial number 12 relating to the State of Uttar Pradesh, in column (3) and (4), after item (xiv) in column (3) and the entries relating thereto in column (4), the following item and entries shall be inserted, namely: - (1) (2) (3) (4) “(xv) Dalpatpur, Moradabad Unloading of imported goods and the loading of export goods or any class of such goods.” [F. No. CBIC-50394/45/2023] INDRAJIT PANDA, Under Secy. Note :- The principal notification No.12/97-Customs(N.T.), dated the 2nd April, 1997 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 193 (E), dated the 2nd April, 1997 and last amended by notification number 37/2025-Customs (N.T.) dated the 26th May, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 343(E), dated the 26th May, 2025. 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.

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