Both notifications were issued by the Ministry of Finance, Department of Revenue, dated 30th June, 2026, under F. No. 354/1/2026-TRU, and signed by the same Under Secretary. In each case, the Central Government states it is satisfied that it is necessary in the public interest to make the amendment.

Notification No. 22/2026-Customs amends the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2026-Customs, dated 1st April, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. 246(E), dated 1st April, 2026. The specific text of the amendment made to Notification No. 12/2026-Customs is not present in the uploaded document; the extracted content shows only the preamble, the F. No., signatory, and the closing note identifying the principal notification.

Notification No. 23/2026-Customs amends the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 13/2026-Customs, dated 1st April, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. 247(E), dated 1st April, 2026. In paragraph 2 of the said notification, the figures and word “30th June, 2026” are substituted with the figures and word “15th July, 2026”.

Both notifications are directed to be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i). The provisions apply to persons and entities governed by the respective principal notifications No. 12/2026-Customs and No. 13/2026-Customs, both dated 1st April, 2026.