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The Central Board of Indirect Taxes and Customs amends Notification No. 62/1994-Customs (N.T.). The amendment adds Campbell Bay and Car Nicobar to the list of ports in the Union Territory of Andaman and Nicobar. These ports now permit the unloading of imported goods and the loading of export goods. This change applies to all goods or any class of such goods at these locations.
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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)] GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION No. 76/2026 – Customs (N.T.)
New Delhi, the 23rd September, 2026
S.O. 5235(E). - In exercise of the powers conferred by clause (a) of sub-section (1) of the section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following further amendments in the Notification No. 62/1994-Customs (N.T.) dated the 21st November, 1994 of the Government of India, Ministry of Finance (Department of Revenue), published inthe Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 829 (E), dated the 21st November, 1994, namely:-
In the said notification, in the Table, against serial number 1 relating to the Union Territory of Andaman and Nicobar, in column (3) and (4), after item (3) in column (3) and the entries relating thereto in column (4), the following item and entries shall be inserted, namely: -
| (1) | (2) | (3) | (4) |
|---|---|---|---|
| “(4) Campbell Bay | Unloading of imported goods and the loading of export goods or any class of such goods.” | ||
| “(5) Car Nicobar | Unloading of imported goods and the loading of export goods or any class of such goods.” |
[F. No. CBIC-50394/44/2023] INDRAJIT PANDA, Under Secretary
Note :- The principal notification No.62/94-Customs (N.T.), dated the 21^st^ November, 1994 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 829 (E), dated the 21^st^ November, 1994 and was last amended by notification number 66/2026-Customs (N.T.) dated the 20^th^ July, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 3961 (E), dated the 20^th^ July, 2026.
