The Ministry of Finance (Department of Revenue), through the Central Board of Indirect Taxes and Customs (CBIC), has issued Notification No. 66/2026-Customs (N.T.), dated July 20, 2026, amending the long-standing Notification No. 62/1994-Customs (N.T.).
As per the latest amendment, Udangudi in Tamil Nadu has been officially designated as a customs port for the unloading of imported coal. The insertion comes under serial number 10 of the notification’s schedule relating to Tamil Nadu, where item (17) “Udangudi” has been added after the existing entry for item (16).
The notification, signed by Indrajit Panda, Under Secretary, specifies “(17) Udangudi – Unloading of imported coal.”
This is expected to enhance coal import operations in southern India, particularly supporting energy and industrial requirements in Tamil Nadu.
The principal notification of 1994 has undergone several amendments over the years, with the last modification being Notification No. 57/2025-Customs (N.T.) dated September 17, 2025. The present update marks a significant addition to the customs infrastructure in the region.
Impact:
- Enhances port infrastructure for coal imports in Tamil Nadu.
- Facilitates smoother customs clearance and unloading operations.
- Strengthens India’s energy logistics by diversifying coal import points.
Central Board of Indirect Taxes and Customs (CBIC)
The Central Board of Indirect Taxes and Customs (CBIC) is India’s apex authority for administering indirect taxes such as Goods and Services Tax (GST), Customs duties, and Central Excise.
It functions under the Ministry of Finance (Department of Revenue) and plays a dual role:
- Policy-making: framing rules, issuing notifications, and guiding officers on tax and customs matters.
- Administration: ensuring smooth tax collection, regulating imports and exports, and simplifying compliance for businesses.
In short, CBIC is the body that keeps India’s indirect tax and customs systems running — from revenue collection to trade facilitation at ports and borders.
Notification CBIC-50394/62/2023 , 20 July 2026
Notification CBIC-50394/62/2023
Date of Judgement : 20 July 2026
