The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification making significant amendments to the territorial jurisdiction of Customs formations in Maharashtra. The changes, notified on June 16, 2026, modify the jurisdictional framework originally prescribed under Notification.
The notification has been issued under the powers conferred by Sections 3, 4 and 5 of the Customs Act, 1962 and comes into effect from the date of its publication in the Official Gazette.
The amendment primarily affects the jurisdictional entries contained in the table annexed to the 2022 notification governing the appointment and territorial jurisdiction of Customs officers.
Under Serial No. 18 of the jurisdiction table, CBIC has omitted item (ii) relating to the area of jurisdiction. Consequently, the remaining items have been renumbered.
While the notification does not elaborate on the operational rationale, such jurisdictional modifications are generally undertaken to streamline administrative control, improve coordination among Customs formations, and align territorial boundaries with evolving trade and passenger traffic patterns.
A more substantial change has been introduced under Serial No. 20 of the jurisdiction table.
CBIC has substituted the existing jurisdictional description with a revised entry covering Chhatrapati Shivaji International Airport (International Terminal), Mumbai; Areas and airports falling within the jurisdiction of the Municipal Corporation of Greater Mumbai and Areas and airports situated in the districts of Thane, Palghar and Raigad in Maharashtra.
The amendment effectively consolidates and clarifies the territorial reach of the concerned Customs formation overseeing one of India’s busiest international aviation hubs.
The jurisdictional realignment assumes importance because Mumbai remains India’s largest international gateway for: Passenger arrivals and departures; Air cargo imports and exports; Customs enforcement activities; Narcotics and gold smuggling interdiction operations; and International courier and express cargo clearances.
A clearly defined jurisdiction helps eliminate overlaps between Customs Commissionerates and facilitates more efficient administration of airport-related Customs functions.
The principal notification governing Customs officer jurisdictions was issued through Notification No. 21/2022-Customs (N.T.) dated March 31, 2022. Since then, CBIC has periodically amended the notification to address operational requirements, infrastructure expansion, and administrative restructuring within Customs formations. The latest amendment follows Notification No. 26/2026-Customs (N.T.) issued earlier in March 2026.
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