The Central Board of Indirect Taxes and Customs (CBIC) has issued notification No. 55/2023-Customs (N.T.), G.S.R. 530(E) on 22nd July 2023, announcing the removal of Mulund (Mumbai) from the list of designated places for unloading imported goods and loading export goods.
Under the authority vested by clause (aa) of sub-section (1) in conjunction with sub-section (2) of section 7 of the Customs Act, the CBIC has amended the Government of India’s notification in the Ministry of Finance (Department of Revenue) No. 12/97-Customs (NT) dated 2nd April 1997, which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 193 (E), dated 2nd April 1997 through this notification.
The amended notification states that “In the said notification, in the Table, against serial number 9, relating to the State of Maharashtra, in column (3), item (xiv) and the corresponding entry relating thereto in column (4) shall be omitted.”
The notification dated 2nd April 1997, with reference number 12/97-Cus. (N.T.), provides a list of designated places for unloading imported goods and loading export goods. The notification is structured with four columns.
The second column indicates the names of the states, the third column specifies the corresponding locations within those states, and the fourth column indicates the purpose for which these places are designated, i.e., unloading of imported goods and loading of export goods.
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