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REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-30102025-267283
EXTRAORDINARY
PART II-Section 3-Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 4786]
NEW DELHI, THURSDAY, OCTOBER 30, 2025/ KARTIKA 8, 1947
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 30th October, 2025
No. 68/2025-Customs (N.T.)
S.O. 4939(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 amendment in the notification of the Government of India, Ministry of Finance
(Department of Revenue) No. 26/2022-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. 1542(E), dated the 31st March, 2022, namely:-
In the said notification, in the Table,-
(i) in Sr. No.3, in column (3), after entry (ii), the following entry shall be inserted, namely:--
+---------------------+
| (3) |
+---------------------+
| “(iia) Section 18A” |
+---------------------+
2. This notification shall come into force from the date of its publication in the Official Gazette.
[F. No. 450/72/2021-Cus IV]
INDRAJIT PANDA, Under Secy.
Note: The principal notification No. 26/2022-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. 1542(E), dated the 31st March, 2022
and last amended, vide notification No. 63/2025-Customs (N.T.) dated the 1st October, 2025 published, vide
number S.O. 4504 (E), dated the 3rd October, 2025.
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SRIVASTAVA