CBIC Issues Notification Amending Government of India Customs Notification No. 26/2022-Customs:

The Central Board of Indirect Taxes and Customs notified revisions to Customs procedures through an amendment to Notification No. 26/2022-Customs.
CBIC Issues Changes Under Customs Act, 1962

CBIC Issues Notification Amending Government of India Customs Notification No. 26/2022-Customs
The Central Board of Indirect Taxes and Customs under the Ministry of Finance recently shared a notification (F. No. 450/72/2021-Cus IV) on October 30, 2025 regarding changes in the notification of the Government of India.
In powers given by sub-section (1A), (4) and (5) of section 5 read with sub-section (34) of section 2 of the Customs Act, 1962 (52), the Central Board of Indirect Taxes and Customs (CBIC) makes the following changes in the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 26/2022-Customs (N.T.) dated March 31, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 1542(E), dated March 31, 2022-
In the notification (No. 26/2022), in the Table
(i) in Sr. No. 3, in column (3), after entry (ii), the following entry will be placed:
Note: This notification will come into effect from the date of its publication in the Official Gazette.
For complete information refer to the official notification-
| (3) |
| “(iia) Section 18A” |
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