Central Board of Indirect Taxes and Customs (CBIC) issued Notification No. 71/2024-Customs (N.T.) dated 29.10.2024 to Notify Ultapani LCS route Road from Ultapani via Saralpara via Naharani (SSB Camp) to Sarpang District (Bhutan) by amendment of Principal Notification No. 63/1994-Customs (N.T.) dated 21st November, 1994.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION No.71/2024- Customs (N.T.) dated 29.10.2024
S.O. …..(E). – In exercise of the powers conferred by clauses (b) and (c) of sub-section (1) of section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 63/1994-Customs (N.T.), dated the 21st November, 1994, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 830 (E), dated the 21st November, 1994, namely: –
In the said notification, in the TABLE, against serial number 3 relating to land frontier of Bhutan, against item (3) in column 3 relating to Ultapani, for the corresponding entries in column 4, the following entries shall be substituted, namely:-

(F.No. CBEC-170554/5/2016-LAND CUSTOM SECTION-CBEC)
(Megha Bansal)
Under Secretary to the Government of India.
Note: The principal notification No. 63/1994- Customs (N.T.), dated the 21st November, 1994 was published in the Gazette of India, Extraordinary vide number S.O. 830(E), dated the 21st November, 1994 and was last amended vide notification number 66/2023-Customs (N.T.), dated the 14th September, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (ii), vide number S.O. 4075 (E), dated the 14th September, 2023.
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