The CBIC has issued Notification No. 68/2025–Customs (N.T.), dated October 30, 2025. This notification introduces an amendment to the earlier Notification No. 26/2022–Customs (N.T.), dated 31st March 2022, which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 1542(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), CBIC has made the following change:
In the Table to the said notification, after entry (ii) in column (3) against Serial Number 3, a new entry has been inserted, namely:
“(iia) Section 18A”
The inclusion of Section 18A—which pertains to the provisional assessment of duty when the final assessment cannot be determined immediately—broadens the operational scope of the 2022 notification, which generally deals with the assignment of functions or jurisdiction to customs authorities.
The amendment shall take effect from the date of its publication in the Official Gazette.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/10/Customs-N.No-68-2025-Customs-N.T.pdf
