The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 56/2026-Customs (N.T.) dated 16 June 2026 to amend Notification No. 21/2022-Customs (N.T.), which prescribes the jurisdiction of customs officers under the Customs Act, 1962. The amendment revises the jurisdictional table contained in the principal notification by deleting item (ii) under Serial No. 18 and renumbering the subsequent entries. It also substitutes the jurisdiction specified under Serial No. 20 to cover Chhatrapati Shivaji International Airport (International Terminal), areas and airports falling within the Municipal Corporation of Greater Mumbai, and areas and airports located in the districts of Thane, Palghar, and Raigad in Maharashtra. The notification seeks to rationalise and clarify the territorial jurisdiction of customs formations to ensure administrative efficiency and certainty regarding the competent customs authority. The amendments took effect from the date of publication in the Official Gazette.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 56/2026-Customs (N.T.) | Dated: 16th June, 2026
S.O. 3160(E).— 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 Central Board of Indirect Taxes and Customs hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 21/2022-Customs (N.T.), dated the 31st March, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 1537(E), dated the 31st March, 2022, namely:—
In the said notification, in the TABLE, —
(i) against S. No. 18, in column (3) relating to the Area of Jurisdiction, –
(a) item (ii) and the corresponding entries shall be omitted;
(b) items (iii) and (iv) shall be respectively renumbered as items (ii) and (iii);
(ii) against S. No. 20, in column (3) relating to the Area of Jurisdiction, for item (i) and the entries relating thereto, the following item shall be substituted, namely: –
“(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.”
2. This notification shall come into force on the date of its publication in the Official Gazette.
[F. No. 450/48/2024-Cus-IV]
ANURIMA SHARMA, Director (Customs)
Note: The principal notification No. 21/2022-Customs (N.T.), dated the 31st March, 2022 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 1537(E), dated the 31st March, 2022 and was last amended by notification No.26/2026-Customs (N.T.), dated the 16th March, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O.1364 (E), dated the 16th March,2026 .
