Village Hirnoda, Jaipur Designated as Customs-Notified Location for Import-Export Operations in Rajasthan
Overview of the Amendment
The Central Board of Indirect Taxes and Customs, functioning under the Ministry of Finance (Department of Revenue), has issued Notification No. 40/2026-Customs (N.T.), dated 23rd April 2026, bringing about a targeted yet consequential amendment to the existing Notification No. 12/97-Customs (N.T.) dated 2nd April, 1997. This amendment operates under the authority granted by clause (aa) of sub-section (1) read with sub-section (2) of Section 7 of the Customs Act, 1962 (52 of 1962).
The modification carries a dual impact — a technical renumbering exercise concerning an already-listed location, and a substantive addition of a brand-new customs-notified point in the State of Rajasthan. Together, these changes reflect the Union Government's broader commitment to expanding and modernizing India's customs infrastructure, particularly in interior and emerging trade hubs.
Legal Framework Governing Notified Customs Locations
Section 7 of the Customs Act, 1962
Under Section 7 of the Customs Act, 1962, the Central Board of Indirect Taxes and Customs is empowered to notify specific locations — such as ports, airports, inland container depots, land customs stations, and other approved facilities — where import and export activities may be lawfully conducted. These notified locations serve as the official points for the unloading of imported goods and the loading of goods meant for export.
The parent notification, Notification No. 12/97-Customs (N.T.), originally published on 2nd April, 1997, via G.S.R. 193(E) in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), has been progressively updated over the years to incorporate new trade locations across Indian states. The most recent prior amendment to this notification was made through Notification No. 39/2026-Customs (N.T.) dated 20th April, 2026, published vide G.S.R. 297(E).
Key Amendments Introduced by Notification No. 40/2026-Customs (N.T.)
1. Renumbering of Kishangarh in the Table
The first change is procedural in nature. Against Serial Number 10 of the Table in Notification No. 12/97-Customs (N.T.), which pertains to the State of Rajasthan, the entry for Kishangarh has been renumbered. Previously listed as item (x), it now stands as item (xi). This renumbering is necessary to accommodate the sequential insertion of the new location added immediately before or alongside it in the relevant column structure.
Note: While this is a clerical or structural adjustment, it carries legal significance, as any reference to the old item number (x) for Kishangarh in customs documentation or internal circulars would now require updating to reflect the revised numbering (xi).