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        Customs

        The notification amends Notification No. 63/1994-Customs (N.T.)...

        Cross-Border Rail Connectivity: New Transit Route Established Between India and Nepal Under Customs Act Section 7(1)

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The notification amends Notification No. 63/1994-Customs (N.T.) to include a new railway line connecting Raxaul (India) and Birganj (Nepal) as a traffic-in-transit route. The amendment, issued by the Central Board of Indirect Taxes and Customs under section 7(1) of the Customs Act, 1962, adds a new entry (d) to the existing table, establishing an official cross-border rail transit point. The modification aligns with the Transit Treaty between India and Nepal dated 1st June, 2023, facilitating enhanced cross-border transportation infrastructure and regulatory framework for bilateral trade and movement.
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