The Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance, has notified amendments to the territorial jurisdiction of Customs officers through Notification No. 56/2026-Customs (N.T.) dated 16th June, 2026. The notification carries File No. 450/48/2024-Cus-IV and has been issued under the signature of Anurima Sharma, Director (Customs).
Issued in exercise of the powers conferred by sub-section (1) of section 4 read with section 3 and sub-sections (1), (4) and (5) of section 5 of the Customs Act, 1962 (52 of 1962), the notification amends the principal Notification No. 21/2022-Customs (N.T.) dated 31st March, 2022 [S.O. 1537(E)], which specifies the jurisdiction of Customs officers across the country.
Amendment at S. No. 18 – Rationalisation of jurisdiction entries:
In the Table to the principal notification, against S. No. 18, in column (3) relating to the Area of Jurisdiction, item (ii) and its corresponding entries have been omitted. Consequently, items (iii) and (iv) have been respectively renumbered as items (ii) and (iii).
Amendment at S. No. 20 – Redefined jurisdiction for Mumbai:
Against S. No. 20, in column (3) relating to the Area of Jurisdiction, item (i) and the entries relating thereto have been substituted to read as: “(i) Chhatrapati Shivaji International Airport (International Terminal), area and airports under the jurisdiction of the Municipal Corporation of Greater Mumbai, area and airports under the districts of Thane, Palghar and Raigad in the State of Maharashtra.”
Date of effect:
The notification shall come into force on the date of its publication in the Official Gazette, i.e., 16th June, 2026.
Background:
The principal Notification No. 21/2022-Customs (N.T.) dated 31st March, 2022 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide S.O. 1537(E) dated 31st March, 2022, and was last amended by Notification No. 26/2026-Customs (N.T.) dated 16th March, 2026 [S.O. 1364(E)]. Notification No. 56/2026-Customs (N.T.) is the latest amendment in this series.
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1010694/ENG/Notifications
