The Central Board of Indirect Taxes and Customs ( CBIC ) has designated Dholera in Gujarat as Authorized Customs Location for Unloading of imported goods and the loading of export goods or any class of such goods. The board, vide notification no. 25/2025 dated April 15, 2025 has notified the same. This designation has been made by the Board in exercise of the powers conferred under clause (a) of sub-section (1), read with sub-section (2) of Section 7 of the Customs Act, 1962.

Accordingly, the CBIC has issued a further amendment to the Government of India, Ministry of Finance (Department of Revenue) Notification No. 61/94-Customs (N.T.) dated 21st November, 1994, published in the Gazette of India (Extraordinary), Part II, Section 3, Sub-section (ii), vide S.O. 828(E) of the same date. Comprehensive Guide of Law and Procedure for Filing of Income Tax Appeals, Click Here

As per the amendment, in the Table under the said notification, against serial number 6 pertaining to the State of Gujarat, and in column (3), following the entry at item (e) and its corresponding entry in column (4), the following entry has been inserted: (1) (2) (3) (4)     “ (f) Dholera   Unloading of imported goods and the loading of export goods or any class of such goods.” Thus, the newly declared place Dholera in Gujarat will be used for unloading and loading of importing goods and exporting goods respectively