The Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, has issued Notification No. 81/2026-Customs (N.T.), dated October 7, 2026, amending Notification No. 62/1994-Customs (N.T.), dated November 21, 1994, to revise the specified customs operations permitted at Dabhol Port in Maharashtra, in exercise of the powers conferred under Section 7(1)(a) of the Customs Act, 1962.
As per the amendment, Dabhol Port has been notified for specified activities relating to the Ratnagiri Gas and Power Private Limited Power Project, including unloading of machinery and equipment, unloading of liquefied natural gas (LNG) and naphtha, and loading for export of imported machinery and equipment originally imported for the said power project.
Further, the notification specifically provides for shipbuilding, vessel repair and related import-export activities undertaken by M/s. Square Port Shipyard Private Limited. These include unloading of goods required for the manufacture and repair of ships, barges, similar vessels and rigs, as well as import of such vessels and rigs for repair purposes.
The revised provisions also permit export of ships, barges, similar vessels and rigs by M/s. Square Port Shipyard Private Limited, thereby specifying the customs operations relating to the shipyard’s manufacturing, repair and export activities at Dabhol Port.
The amendment substitutes the existing entry relating to Dabhol Port under Serial No. 8 for Maharashtra in the Table appended to Notification No. 62/1994-Customs (N.T.). The revised entry expressly identifies the categories of goods and operations covered at the port.
The notification provides greater regulatory clarity regarding the scope of customs operations at Dabhol Port, particularly for energy infrastructure, LNG handling, shipbuilding, maritime repairs and related import-export activities. It is expected to facilitate the conduct of these specified operations in accordance with the applicable customs framework.
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1010768/ENG/Notifications
