The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 68/2025-Customs (N.T.) to amend its earlier notification No. 26/2022-Customs (N.T.) dated March 31, 2022. The latest amendment, published in the Gazette of India, introduces a key insertion to include Section 18A in the scope of powers exercised under the Customs Act, 1962 (52 of 1962).
According to the notification, issued under the authority of sub-sections (1A), (4), and (5) of Section 5 read with sub-section (34) of Section 2 of the Act, CBIC has inserted a new entry - "(iia) Section 18A" - after entry (ii) in serial number 3 of the table in the principal notification.
This change aligns with the Board's ongoing efforts to streamline administrative references and maintain consistency in the delegation of customs-related powers. The notification comes into effect from the date of its publication in the Official Gazette.
The principal Notification No. 26/2022-Customs (N.T.) was originally issued on March 31, 2022, and was last amended by Notification No. 63/2025-Customs (N.T.) dated October 1, 2025.
The latest amendment was signed by Indrajit Panda, Under Secretary to the Government of India, and published by the Ministry of Finance, Department of Revenue (CBIC).
Official copy of the notification has been attached
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