CBIC / GST notification 68/2025-Customs (N.T.) · 30 Oct 2025
Official title
68/2025-Customs (N.T) : Assignment of Proper Officer under section 18A
Official record
Open source pageSummary
Check the official recordThe Central Board of Indirect Taxes and Customs amends the notification regarding the assignment of proper officers under the Customs Act, 1962. The amendment inserts Section 18A into the list of functions assigned to the proper officer in the principal notification. This change takes effect from the date of publication in the Official Gazette.
What you must do
Key dates
Who is affected
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION No 68/2025-Customs (N.T.)
New Delhi, the 30^th October, 2025
S.O. (E).- In exercise of the powers conferred by sub-sections (1A), (4) and (5) of section 5 read with sub-section (34) of section 2 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following further amendment in the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 26/2022-Customs (N.T.), dated the 31^st March, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 1542(E) , dated the 31^st March, 2022, namely:-
In the said notification, in the Table,-
| (3) |
|---|
| “(iia) Section 18A” |
[F. No. 450/72/2021-Cus IV]
(Indrajit Panda)
Under Secretary to Govt of India
Note: The principal notification No. 26/2022-Customs (N.T.), dated the 31^st March, 2022 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 1542(E), dated the 31^st March, 2022 and last amended, vide notification No. 63/2025-Customs (N.T.) dated the 1^st October, 2025 published, vide number S.O. 4504 (E), dated the 3^rd October, 2025.