**Executive Summary**
This notification, issued by the Central Board of Indirect Taxes and Customs (CBIC) on April 6, 2026, amends the principal Notification No. 12/97-Customs (N.T.). It exercises powers under the Customs Act, 1962, to designate Panoli, Bharuch, in the State of Gujarat, as an authorized location for specific customs-related activities. The amendment is effective from the date of publication in the Gazette of India.
**Key Points / Main Content**
**Regulatory Authority and Context**
* The notification is issued under Section 7 of the Customs Act, 1962.
* It serves as a further amendment to the primary notification (No. 12/97-Customs (N.T.)) dated April 2, 1997.
* It follows the most recent prior amendment made via notification No. 66/2025-Customs (N.T.) dated October 23, 2025.
**Designation of New Customs Location**
* **Location:** Panoli, Bharuch (added as item xviii under the entry for the State of Gujarat).
* **Authorized Functions:** The site is now officially designated for the unloading of imported goods and the loading of export goods (or any class of such goods).
**Administrative Details**
* Issued under file number [F. No. CBIC-52/15/2024].
* Signed by Indrajit Panda, Under Secretary to the Government of India.
**Impact Analysis**
**Importers and Exporters**
**Impact**
They gain a newly authorized geographical point in Panoli, Bharuch, for the handling of international trade cargo.
**Action Required**
May now utilize Panoli, Bharuch, for the unloading of imports and the loading of exports in accordance with the updated customs schedule.
**Customs Authorities (CBIC)**
**Impact**
The department is now responsible for the oversight and regulation of customs activities at the newly designated site in Gujarat.
**Action Required**
Must ensure administrative and enforcement frameworks are in place to manage the loading and unloading operations at Panoli, Bharuch.
**Logistics and Port Infrastructure Providers**
**Impact**
Facility operators at Panoli, Bharuch, are now legally recognized to handle specialized customs-cleared cargo.
**Action Required**
Align operational procedures with the requirements for handling imported and export-bound goods as per the Customs Act.
Key Entities Referenced
Customs Act, 1962: The primary legislation under which section 7 grants authority to designate specific locations for the unloading and loading of imported and export goods.
Central Board of Indirect Taxes and Customs (CBIC): The primary regulatory body under the Ministry of Finance responsible for issuing notifications and overseeing customs administration in India.
Panoli, Bharuch (Gujarat): The specific location designated by this notification for the handling of imported and export goods.
Notification No. 12/1997-Customs (N.T.): The principal policy document being amended to include new locations for customs operations.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-06042026-271592
xxxGIDHxxx
CG-DLxx-ExG-I0D6E0x4x2x0 26-271592
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 233] नई दिल्ली, सोमिार, अप्रैल 6, 2026/चत्रै 16, 1948
No. 233] NEW DELHI, MONDAY, APRIL 6, 2026/CHAITRA 16, 1948
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर तथा सीमािल्ु क बोडड)
अजधसचू ना
नई दिल्ली, 6 अप्रलै , 2026
स.ं 36/2026 - सीमािल्ु क (ग.ैटै.)
सा.का.जन. 253(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 अप्रलै , 1997, जिसे
सा.का.जन. 193 (अ), दिनांक 2 अप्रैल, 1997 द्वारा भारत के रािपत्र, असाधारण, भाग II, खण्ड 3, उपखण्ड (i) म ेंप्रकाजित
दकया गया था, म ेंजनज्न्द्लजखत और आगे भी सिं ोधन करता ह,ै यथा :-
2460 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
उि अजधसूचना म,ें सारणी म,ें क्रम संख्या 4 के समक्ष, गुिरात राज्य के स्बन्द्ध में, कॉलम (3) और (4) म,ें कॉलम
(3) म ें मि (xvii) और कॉलम (4) म ें उससे संबंजधत प्रजिजियों के पश्चात ् जनज्न्द्लजखत मि और प्रजिजियों के अन्द्तः स्ट्थाजपत
दकया िाएगा, यथा :-
(1) (2) (3) (4)
“(xviii) पानोली, भरूच आयाजतत माल की उतराई और जनयाडत माल या ऐसी
दकसी अन्द्य श्रणे ी के माल की लिाई।"
[फा. स.ं सीबीआईसी-52/15/2024]
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 66/2025-सीमािुल्क (ग.ै ट.े ) दिनांक 23 अिूबर, 2025, सा.का.जन. 777(अ),
दिनांक 24 अिूबर, 2025 द्वारा संिोधन दकया गया था।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 6th April, 2026
No. 36/2026 - Customs (N.T.)
G.S.R. 253(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 4 relating to the State of Gujarat, in column (3) and
(4), after item (xvii) in column (3) and the entries relating thereto in column (4), the following item and entries shall be
inserted, namely: -
(1) (2) (3) (4)
“(xviii) Panoli, Bharuch Unloading of imported goods and the loading of export
goods or any class of such goods.”
[F. No. CBIC-52/15/2024]
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 66/2025-Customs (N.T.) dated the 23rd October, 2025, published in
the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 777(E), dated the
24th October, 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.