notification no 63 2025 customs n t dated 01 oct 2025

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION
3, SUB-SECTION ()]
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
[No.63 /2025-Customs (N.T.)]
Notification
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 (i), namely:
In the said notification, in the Table
New Delhi, the 01st October, 2025.
(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-/)
(Indrajit Panda)
Under Secretary to the Govt. of India
Note: The principal notification [No. 26/2022-Customs (N.T)] was published in the Gazette of
India, Extraordinary, Part II, section 3, sub-section (ü) vide number S.O. 1542(E), dated
the 31st March, 2022, read with corigendum published vide notification number S.0. 1601
(E), dated the 4h April, 2022 and was subsequently amended vide notification numbers S.O.
3186(E), dated the 14th July, 2022 andS.O. 5773 (E), dated the 10th December, 2022.