The CBIC vide Notification No. 63/2025-Customs (N.T.) dated October 01, 2025, has issued amendments to Notification No. 26/2022-Customs (N.T.) dated March 31, 2022 regarding designation of “Proper Officers.” The amendment substitutes functions assigned to certain officers. For Intelligence Officers of the Directorate General of Revenue Intelligence (Serial No. 6) and for Examiners, Preventive Officers, or Inspectors of the Central Excise Department posted at customs locations (Serial No. 7), the relevant powers are revised to cover sub-sections (1), (3), and (5) of Section 110 of the Customs Act, 1962. The changes take effect immediately upon publication.
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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) [No. 26/2022-Customs (N.T.)] number S.O. 1542 (E), dated the 31st March, 2022 for ‘Proper officer’ under the Customs Act, 1962 – assigning functions to officers and to officers in rank above to them as proper officers. – 26/2022 – Customs – Non Tariff, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), namely:-
In the said notification, in the Table-
(a) against serial number 6 for Intelligence Officer in the Directorate General of Revenue Intelligence, in column (3), for item (vi) and the entries relating thereto, the following shall be substituted, namely:-
| (3) |
| “(vi) Sub -sections (1), (3) and (5) of Section 110”; |
(b) against serial number 7 for (i) Examiners or (ii) Preventive Officers or (iii) Inspectors of Central Excise Department who are for the time being posted to a customs port, Customs Airport, Land customs station, Coastal port, customs preventive post, customs intelligence post or a customs warehouse, in column (3), for item (xiv) and the entries relating thereto, the following shall be substituted, namely:-
| (3) |
| “(xiv) Sub -sections (1), (3) and (5) of Section 110”. |
This notification shall come in force on the date of its publication in the Official Gazette.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/10/CBIC-Cus-No.-63-2025-Customs-N.T.pdf
