CBIC Can Extend 2 Year Condition for Re-import of Exhibition Goods

[Notification No. 28/2026-Customs dated 10 July, 2026]

G.S.R. (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]