Background:
Earlier, the CBIC vide Notification No. 63/1994-Customs (N.T.) dated November 21, 1994 (“the Notification”) appointed places as Land Customs Stations for clearance of all goods or any class of goods imported or exported by land from or to the respective land frontiers as mentioned in the Notification.
Notification:
Now, the CBIC vide Notification No. 107/2022-Customs (N.T.) dated December 13, 2022 amended the Notification, through which proviso 10 to the opening para of the Notification has been omitted.
Prior to the omission, the said proviso was read as under:
“Provided also that Kakrawah is appointed as land customs station for the purpose of clearance of baggage, passenger vehicles and tourist vehicles.”
Henceforth, post amendment, ‘Kakrawah’ shall not be treated as a place for land custom station for clearance of baggage, passenger vehicles and tourist vehicles.
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1009572/ENG/Notifications
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