Amendment to 146/94-Customs: Serial No. 10A Omitted.

The Central Government has issued a new amendment under the Customs Act, 1962, impacting Notification No. 146/94-Customs dated 13th July 1994. This change, made in the public interest, involves the omission of S. No. 10A from the notification’s TABLE — a key update for stakeholders in import-export and customs compliance.

Legal Basis

The amendment has been made by the Central Government in exercise of its powers under Section 25(1) of the Customs Act, 1962 (52 of 1962). This section empowers the government to grant exemptions from customs duty in public interest.

Key Change

What’s changed?
Serial Number 10A and the related entries in the TABLE of Notification No. 146/94-Customs have been omitted.

This effectively withdraws the customs exemption that was earlier provided under this specific serial number.

Timeline of Notifications

• Principal Notification:
  No. 146/94-Customs, dated 13th July 1994 (G.S.R. 575(E))
• Latest Amendment:
  Notification No. 33/2025-Customs, dated 18th July 2025 (G.S.R. 477(E))
• Current Update:
  G.S.R…(E), removing S. No. 10A

What Does This Mean for Importers?

• If your goods were earlier covered under S. No. 10A, the customs duty exemption is no longer applicable.
• Importers and customs brokers must review their Bill of Entry filings and adjust duty computations accordingly.
• Businesses should assess the financial and compliance implications of this change for imports processed under this entry.

Recommendation

Stakeholders dealing with imports previously benefitting under S. No. 10A of Notification 146/94-Customs are advised to:

• Consult the updated notification in full,
• Rework import costing and pricing if necessary, and

Stay alert for any subsequent clarifications or transitional relief (if announced).

Notification Reference: Customs
Notification No. 34/2025-Customs
19 /07/2025