The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 63/2025-Customs (N.T.) amending the earlier Notification No. 26/2022-Customs (N.T.) dated March 31, 2022. The latest notification, released under the provisions of the Customs Act, 1962, revises the list of officers empowered to exercise specific powers under the Act.
The amendment specifically modifies entries at serial numbers 6 and 7 of the Table in the 2022 notification. In both cases, the earlier references made under sub-section (vi) and sub-section (xiv) of column (3) have been substituted. The revised entries now include sub-sections (1), (3), and (5) of Section 110 of the Customs Act, 1962.
This change effectively enhances the authority of designated customs officers, granting them explicit powers to perform functions related to the seizure of goods, documents, and other items as detailed in the specified sub-sections of Section 110.
The move is a technical but significant adjustment, aimed at aligning the operational powers of customs officers with current enforcement requirements. The amendment clarifies jurisdiction and ensures that officers handling seizure-related matters are appropriately empowered under the law.
Notification Details
Notification No.63 /2025-Customs (N.T.)]
Date: 01st October, 2025
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