The Central Board of Indirect Taxes and Customs( CBIC ) made the following further amendments in the notification Of the Government of India, Ministry of Finance (Department Of Revenue), NO. 63/1994-Customs (N. T.).
The Principal notification was published in the Gazette of India, Extraordinary Part-II Section 3, Sub-section (ii) vide notification number 63/94-CUSTOMS (NT) dated the 21st November, 1994
In the said notification, in the opening paragraph, the tenth proviso states that,
“Provided also that Kakrawah is appointed as land customs station for the purpose of clearance
of baggage, passenger vehicles and tourist vehicles.”
This was omitted by the recent notification, No. 107/2022- Customs (N.T.) dated 13th December 2022.
There was also a preventive check post at Kakrahwa, Customs(Prev.) Commissionerate. Lucknow, being a Preventive Commissionerate, the officers posted at LCS Kakrahwa were also performing preventive work in addition to performing Customs Clearance of baggage, passenger vehicles and tourist vehicles.
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