e-Gazette09 Jul 2026statutory gazette instrumentPrepared by Complied AI

Amendment to Notification 8/2016-Customs

e-Gazette statutory gazette instrument 28/2026-Customs · 09 Jul 2026

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Amendment in Notification 8 2016

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What changed

The Central Government amends condition (6) of Notification 8/2016-Customs. The Board may now extend the two-year period for specific cases if the applicant shows sufficient cause. The Board determines the length of this additional period. The notification also replaces the phrase "Provided further that" with "Provided also that" in the second proviso.

Who is affected: Entities subject to the conditions of Notification 8/2016-Customs
Required action: Show sufficient cause to the Board to obtain an extension of the two-year period.
Key dates: Date of notification — 09 Jul 2026
Thresholds: The initial period for the condition is two years.

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Source details

Source: Gazette of India (e-Gazette)
Type: statutory gazette instrument
Published by source: 09 Jul 2026
Document number: 28/2026-Customs
Coverage area: gazette

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रजिस्ट्री सं. डी.एल.- 33004/99 REGD. No. D. L.-33004/99

xxxGIDHxxx xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण् ड (i) PART II—Section 3—Sub-section (i) प्राजधकार से प्रकाजित PUBLISHED BY AUTHORITY

जित्त मंत्रालय (रािस्ट्ि जिभाग) (केंद्रीय उत्पाद िुल्क और सीमा िुल्क बोडड) अजधसूचना नई ददल्ली, 10 िुलाई, 2026 सं. 28/2026-सीमा िुल्क सा.का.जन. 613.— सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप-धारा (1) के तहत प्रदत्त िजियों का प्रयोग करते हुए केन्द्द्र सरकार इस बात से संतुष्ट होने पर दक ऐसा करना िनजहत में आिश्यक है, एतद्द्वारा, जित्त मंत्रालय (रािस्ट्ि जिभाग) में भारत सरकार की अजधसूचना सं. 8/2016-सीमािुल्क, ददनांक 05 फरिरी, 2016, जिसे सा.का.जन. संख्या 147 (अ), ददनांक 5 फरिरी, 2016 के तहत भारत के रािपत्र, असाधारण, में प्रकाजित दकया गया था, में जनम्नजलजखत संिोधन करती है, यथााः- उि अजधसूचना में ितड (6) में,- पहले परंतुक के बाद जनम्नजलजखत परंतुक को अंताःस्ट्थाजपत दकया िाएगा, यथााः-

सं. 555] नई ददल्ली, िुक्रिार, िुलाई 10, 2026/आषाढ 19, 1948

No. 555] NEW DELHI, FRIDAY, JULY 10, 2026/ASHADHA 19, 1948

सी.जी.-डी.एल.-अ.-10072026-274362 CG-DL-E-10072026-274362

2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

"इसके अलािा बिते दक दकसी जििेष मामले में दो िषड की उि अिजध, पयाडप्त कारण ददखाए िाने पर, बोडड द्वारा ऐसी और अिजध तक बढाई िा सकती है जिसे िह उजचत समझे:"; दूसरे परंतुक में, "इसके अलािा बिते दक" के स्ट्थान पर "बिते यह भी दक " िब्द प्रजतस्ट्थाजपत दकए िाएंगे।

[ फा. सं. सीबीआईसी-15021/58/2026-आईसीडी-सीबीआईसी] इंद्रिीत पांडा, अिर सजचि

नोट: प्रधान अजधसूचना संख्या 8/2016-सीमा िुल्क, ददनांक 5 फरिरी, 2016, जिसे सा.का.जन. संख्या 147(अ), ददनांक 5 फरिरी, 2016 के तहत भारत के रािपत्र, असाधारण, भाग-II, खंड 3, उप-खंड (I) में प्रकाजित दकया गया था और इसमें अंजतम बार अजधसूचना संख्या 4/2019-सीमा िुल्क, ददनांक 7 फरिरी, 2019 के तहत संिोधन दकया गया है जिसे सा.का.जन. संख्या 98 (अ), ददनांक 7 फरिरी, 2019 के तहत दकया गया था।

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF EXCISE AND CUSTOMS) NOTIFICATION New Delhi, the 10th July,2026 No. 28/2026-Customs G.S.R. 615(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 8/2016-Customs, dated the 5th February, 2016, published in the Gazette of India, Extraordinary vide number G.S.R. 147(E), dated the 5th February, 2016, namely:— In the said notification, in condition (6), — after the first proviso, the following proviso shall be inserted, namely: — “Provided further that in any particular case, the aforesaid period of two years may, on sufficient cause being shown, be extended by the Board by such further period as it may deem fit:”; In the second proviso, for the words "Provided further that", the words "Provided also that" shall be substituted. [F. No. CBIC-15021/58/2026-ICD-CBIC] INDRAJIT PANDA, Under Secy.

Note: The principal notification No. 8/2016-Customs, dated the 5th February, 2016 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (I), vide number G.S.R. 147(E), dated the 5th February, 2016 and was last amended vide notification No. 4/2019-Customs, dated 7th February, 2019, vide number G.S.R. 98 (E), dated the 7th February, 2019.

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. SARVESH KUMAR SRIVASTAVA Digitally signed by SARVESH KUMAR SRIVASTAVA Date: 2026.07.10 23:59:10 +05'30'

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