The Central Board of Indirect Taxes and Customs ( CBIC ) has introduced significant amendments through Notification No. 19/2024-Customs ( N.T. ), issued on March 8, 2024. The amendment has revised Notification No. 61/94-Cus. ( N.T. ), dated November 21, 1994, by incorporating Bhopal Airport for the customs baggage handling services.
In the said notification, in the Table, against serial number 10 relating to the State of Madhya Pradesh, in column (3), after the entry at (b) and corresponding entry in column (4), the following item and entries shall be inserted, namely:—
| Sl. No. | STATE/UNION TERRITORY | AIRPORT | PURPOSE |
| 10 | Madhya Pradesh | (a) Indore | Unloading of imported goods and the loading of export goods or any class of such goods. |
| (b) Khajuraho | Unloading of baggage brought in tourist chartered flights and the loading of baggage in tourist chartered flights. | ||
| (c) Bhopal | Unloading of baggage and loading of baggage.” |
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