Notification of Proper officer for Section 110 of the Customs Act, 1962

[Notification No.63 /2025-Customs (N.T.) dated 1 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 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, 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, 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, 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".

2. This notification shall come in force on the date of its publication in the Official Gazette.

[No. 450/43/2025 -Cus-IV]