CBIC Amends Customs Notification on Officer Seizure Power

The Central Board of Indirect Taxes and Customs (CBIC) issued Notification No. 63/2025-Customs (N.T.) on October 1, 2025, to amend the principal notification of March 31, 2022 (No. 26/2022-Customs (N.T.)). Exercising powers under the Customs Act, 1962, the CBIC modified the list of officers empowered under the law. The amendment specifically alters the Table in the original notification at serial numbers 6 and 7. In both entries, the authority previously listed under sub-section (vi) and sub-section (xiv) of column (3) has been substituted. The substituted entries now explicitly include sub-sections (1), (3), and (5) of Section 110 of the Customs Act. This means the designated officers at these serial numbers are now specifically empowered to perform the functions related to the seizure of goods, documents, and things as outlined in the specified sub-sections of Section 110. This technical amendment adjusts the legal authority and jurisdiction of certain customs officers regarding their power to carry out seizures.

Notifications No. 63/2025 – Customs (N.T) | Dated: 1st October, 2025

S.O. 4504(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:-

b. against serial number 7, in column (3), for item (xiv) and the entries relating thereto, the following shall be substituted, namely:-

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

[No. 450/43/2025-Cus-IV]
INDRAJIT PANDA, Under Secy.

Note : The principal notification [No. 26/2022-Customs (N.T.)] was published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) vide number S.O. 1542(E), dated the 31st March, 2022, read with corrigendum published vide notification number S.O. 1601 (E), dated the 4^th April, 2022 and was subsequently amended vide notification numbers S.O. 3186(E), dated the 14^th July, 2022 and S.O. 5773 (E), dated the 10^th December, 2022.