Notification No. 68/2025–Customs, Dated 30-10-2025
1. Introduction
The Government has issued a significant amendment to Notification No. 26/2022–Customs (N.T.), dated 31-03-2022, through a fresh notification. This amendment aims to strengthen the administrative framework under the Customs Act, 1962, by clearly defining the roles and powers of officers involved in post-clearance procedures.
2. Inclusion of Section 18A
The latest amendment specifically inserts ‘Section 18A’ into the list of functions assigned to Deputy Commissioners and Assistant Commissioners of Customs, including those posted in Preventive Commissionerates, as proper officers. This change expands their jurisdiction and responsibilities, ensuring that all procedural and compliance-related actions under the new regulations can be effectively managed.
3. Empowerment of Proper Officers
By including Section 18A, the notification authorises the designated officers to carry out functions associated with the Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025. This empowers Customs authorities to process voluntary revisions submitted by importers or exporters after goods have been cleared, thereby encouraging compliance, accuracy, and transparency in trade documentation.
4. Regulatory Objective and Impact
The introduction of Section 18A aligns with the Government’s broader objective of improving ease of doing business and fostering a compliance-driven trade environment. It provides a structured mechanism for voluntary corrections of Customs entries, allowing stakeholders to rectify genuine errors without fear of penal consequences, while maintaining accountability and regulatory oversight.
5. Effective Date and Conclusion
This amendment shall take effect from the date of its publication in the Official Gazette, giving it immediate legal force. By enabling proper officers to handle post-clearance revisions efficiently, the measure enhances procedural clarity and supports a fair, transparent, and responsive Customs framework—one that balances trade facilitation with regulatory integrity.
