The Central Board of Indirect Taxes and Customs (CBIC) has amended Notification No. 62/1994-Customs (N.T.), dated 21 November 1994, to revise the permitted activities at Dabhol Port in Maharashtra.

The amendment replaces the existing entry for Dabhol Port under serial number 8 of the notification’s table. It specifies the activities permitted in connection with the Ratnagiri Gas and Power Private Limited Power Project and shipyard operations undertaken by Square Port Shipyard Private Limited.

The revised entry covers the unloading of machinery, equipment and specified goods, the import and export of vessels, and activities related to ship repair and manufacturing.

What Is the Latest Customs Notification About?

The amendment has been issued by CBIC under Section 7(1)(a) of the Customs Act, 1962.

It modifies Notification No. 62/1994-Customs (N.T.), which specifies customs ports, airports and other approved places for the purposes stated in the notification.

The key change concerns item (1) against serial number 8 for Maharashtra, where the existing Dabhol Port entry has been replaced with a revised list of permitted activities.

Key Highlights of the Amendment

• Location: Dabhol Port, Maharashtra.

• Legal provision: Section 7(1)(a) of the Customs Act, 1962.

• Original notification: Notification No. 62/1994-Customs (N.T.), dated 21 November 1994.

• Project covered: Ratnagiri Gas and Power Private Limited Power Project.

• Shipyard covered: Square Port Shipyard Private Limited.

• Main change: Six specified categories of unloading, loading, import and export activities are included in the revised entry.

Which Activities Are Permitted at Dabhol Port?

The amended notification specifies the following six activities.

1. Unloading of Machinery and Equipment for the Power Project

Dabhol Port may be used for unloading machinery and equipment intended for the Ratnagiri Gas and Power Private Limited Power Project.

This provision relates specifically to equipment required for the identified power project.

2. Unloading of Liquefied Natural Gas and Naphtha

The revised entry permits the unloading of liquefied natural gas (LNG) and naphtha at Dabhol Port.

These products are specifically mentioned in the notification.

3. Loading of Imported Machinery and Equipment for Export

The notification permits the loading of imported machinery and equipment for export when the machinery and equipment were imported for the Ratnagiri Gas and Power Private Limited Power Project.

Businesses should note that this provision specifically identifies the equipment and its connection to the project.

4. Unloading of Goods for Shipbuilding and Repairs

Dabhol Port may be used for unloading goods required for the manufacture and repair of ships, barges, similar vessels and rigs by Square Port Shipyard Private Limited.

This provision supports the specified shipyard’s manufacturing and repair activities.

5. Import of Vessels for Repair

The amended entry covers the import of ships, barges, similar vessels and rigs by Square Port Shipyard Private Limited for repair.

The stated purpose of the import is therefore an important condition of this provision.

6. Export of Vessels by the Shipyard

The revised entry also covers the export by Square Port Shipyard Private Limited of ships, barges, similar vessels and rigs.

This provision specifically identifies the shipyard as the exporter of the vessels covered by the entry.

How Does the Amendment Affect Businesses?

The revised entry provides a specific customs notification basis for the listed activities at Dabhol Port.

The main implications for the businesses concerned include:

• Power project operations: Machinery and equipment for the specified Ratnagiri Gas and Power Private Limited Power Project can be unloaded at Dabhol Port under the revised entry.

• Energy-related cargo: Unloading of LNG and naphtha is expressly covered.

• Shipyard operations: Goods required for ship manufacture and repair, along with the specified import and export of vessels, are covered for Square Port Shipyard Private Limited.

• Customs planning: Businesses involved in these activities should review the revised entry when planning relevant cargo movements and customs documentation.

The amendment should not be interpreted as unrestricted approval for every category of cargo or every business to undertake all customs activities at Dabhol Port. The notification specifies particular activities, purposes and, where applicable, named companies.

Which Notification Has Been Amended?

The amendment relates to the following notification:

Particulars	Details
Amending authority	Central Board of Indirect Taxes and Customs (CBIC)
Legal provision	Section 7(1)(a), Customs Act, 1962
Principal notification	Notification No. 62/1994-Customs (N.T.)
Date of principal notification	21 November 1994
State concerned	Maharashtra
Port concerned	Dabhol Port
Companies named	Ratnagiri Gas and Power Private Limited and Square Port Shipyard Private Limited

The amending document refers to Notification No. 76/2026-Customs (N.T.), dated 23 September 2026, as the previous amendment to the principal notification. The number and date of the present amending notification should be verified from its official Gazette publication before being cited in compliance documents.

Conclusion

The latest amendment to Notification No. 62/1994-Customs (N.T.) revises the permitted activities listed for Dabhol Port in Maharashtra. The updated entry covers specified cargo movements connected with the Ratnagiri Gas and Power Private Limited Power Project and the manufacturing, repair, import and export activities of Square Port Shipyard Private Limited.

Businesses involved in these operations should review the revised notification and ensure that their cargo movements and customs procedures fall within the activities specified in the amended entry.

Official reference: The relevant CBIC amending notification issued under Section 7(1)(a) of the Customs Act, 1962, read with Notification No. 62/1994-Customs (N.T.), dated 21 November 1994.