Central Board of Indirect Taxes and Customs (CBIC) issued Notification No. 05/2026-Customs dated 01.02.2026 to hereby rescinds the following notifications of the Government of India in the Ministry of
Finance (Department of Revenue), as mentioned in the following Table, except as respects things done
or omitted to be done before such rescission, namely:-
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| Sl. No. | Notifications |
| (1) | (2) |
| 1. | No. 11/2004-Customs, dated the 8th January, 2004, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 24 (E), dated the 8th January, 2004. |
| 2. | No. 27/2016-Customs, dated the 31st March, 2016, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 380(E), dated the 31st March, 2016. |
2. This notification shall come into force on the 2nd of February, 2026.
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