Home India Ministry of Finance In exercise of the powers conferred by section 3, sub sectio...
Date: 2025-10-03 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by section 3, sub section (1) of section 4 and sub sections (1), (4) and (5) of section 5 read with sub section (34) of section 2 of the Customs Act, 1962 (52 of 1962)

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

**Executive Summary** The document contains two notifications from the Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs, both dated October 1, 2025. The first notification appoints and empowers an officer for processing passenger name record information. The second amends a previous notification concerning powers under the Customs Act of 1962, and both are effective from the date of publication in the Official Gazette. **Key Points / Main Content** * **Notification No. 62/2025-Customs (N.T)** * Appoints the Principal Additional Director General or the Additional Director General of the National Customs Targeting Centre-Passenger (NCTC-Pax) of the Directorate General of Analytics and Risk Management (DGARM) as an officer of customs. * Grants the appointed officer all the powers of Principal Commissioner of Customs or Commissioner of Customs, with jurisdiction over the whole of India, for receiving and processing passenger name record information under the Passenger Name Record Information Regulations, 2022. * Assigns the officer to perform the functions specified in sections 30A and 41A of the Customs Act, 1962, as the proper officer. * **Notification No. 63/2025-Customs (N.T)** * Amends Notification No. 26/2022-Customs (N.T.), S.O. 1542(E), dated March 31, 2022. * Replaces item (vi) in column (3) of the table against serial number 6 with "(vi) Sub-sections (1), (3) and (5) of Section 110". * Replaces item (xiv) in column (3) of the table against serial number 7 with "(xiv) Sub-sections (1), (3) and (5) of Section 110". **Impact Analysis** * **DGARM / NCTC-Pax Officer** * **Impact:** Empowers this officer with significant authority over passenger name record information processing and Customs Act functions. * **Action Required:** Exercise the powers and perform the duties as assigned under the Customs Act, 1962, and Passenger Name Record Information Regulations, 2022. * **Customs Officials** * **Impact:** Clarifies and potentially alters the scope of powers under Notification No. 26/2022 through the specified amendments. * **Action Required:** Implement the amended provisions in Notification No. 26/2022 concerning sections of the Customs Act, 1962.

Key Entities Referenced

Customs Act, 1962: The primary law being amended and referenced in the notification concerning customs duties and regulations. Central Board of Indirect Taxes and Customs: The board empowered to issue notifications and make amendments under the Customs Act. Passenger Name Record Information Regulations, 2022: Regulations concerning receiving and processing passenger information, referred to within the notification Directorate General of Analytics and Risk Management: The entity whose officers are appointed and given powers under the notification.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-03102025-266605 CG-DxLx-xEG-I0D3H1x0x2x0 25-266605 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (ii) PART II—Section 3—Sub-section (ii) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 4378] नई ददल्ली, िुक्रवार, अक्त बू र 3, 2025/आज‍व न 11, 1947 No. 4378] NEW DELHI, FRIDAY, OCTOBER 3, 2025/ASVINA 11, 1947 वित्त मंत्रालय (राजस्ि विभाग) (केन्द्रीय अप्रत्यक्ष कर एि ं सीमा शुल्क बोर्ड) अजधसचू ना नई दिल्ली, 1 अक् तूबर, 2025 स.ं 62/2025-सीमा शल्ु क (ग.ै टै.) का.आ. 4503(अ).––सीमा शल्ु क अविवनयम, 1962 (1962 का 52) (वजसे इसके बाि उक्त अविवनयम कहा जाएगा) की िारा 2 की उपिारा (34) के साथ पठित िारा 3, िारा 4 की उपिारा (1) और िारा 5 की उपिारा (1), (4) और (5) द्वारा प्रित्त शवक्तयों का प्रयोग करत े हुए केंरीय अप्रत्यक्ष कर और सीमा शल्ु क बोर् ड एतद्द्वारा - (क) विश्लेषण और जोविम प्रबंिन महावनिेशालय (र्ीजीएआरएम) के राष्ट्रीय सीमा शुल्क लवक्षत केंर-यात्री (एनसीटीसी-पैक्स) के प्रिान अपर महावनिेशक या अपर महावनिेशक (वजस े इसके बाद उक्त अविकारी कहा जाएगा) को, प्रिान सीमा शुल्क आयुक्त या सीमा शल्ु क आयुक्त के रूप म ें जैसा भी मामला हो, सीमा शल्ु क अविकारी वनयुक्त करता ह ैऔर उन्द्ह ें यात्री नाम ठरकॉर्ड सूचना विवनयम, 2022 के तहत यात्री नाम ठरकॉर्ड सूचना प्राप्त करन े और संसावित करन े के उद्देश्य स े पूरे भारत पर प्रयोग करन े योग्य क्षेत्राविकार के साथ प्रिान सीमा शुल्क आयुक्त या सीमा शल्ु क आयुक्त की सभी शवक्तया ं प्रिान करता ह;ै और (ख) उक्त अविकारी को उक्त अविवनयम की िारा 30क और 41क म ें वनर्िडष्ट कायों को उवचत अविकारी के रूप म ें वनष्पादित करन े के वलए वनयक्तु करता ह।ै 6630 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 2. यह अविसूचना राजपत्र म ेंअपन े प्रकाशन की वतवथ स ेलाग ू होगी। [स.ं 450/43/2025-सीमा िल्ु क-IV] इंरजीत पांर्ा, अिर सवचि MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 1st October, 2025 No.62/2025-Customs (N.T) S.O. 4503(E).––In exercise of the powers conferred by section 3, sub-section (1) of section 4 and sub- sections (1), (4) and (5) of section 5 read with sub-section (34) of section 2 of the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the said Act), the Central Board of Indirect Taxes and Customs hereby - (a) appoints the Principal Additional Director General or the Additional Director General of the National Customs Targeting Centre-Passenger (NCTC-Pax) of the Directorate General of Analytics and Risk Management (DGARM) (hereinafter referred as said officer), to be an officer of customs as Principal Commissioner of Customs or Commissioner of Customs, as the case may be, and invest them with all the powers of Principal Commissioner of Customs or Commissioner of Customs, with the jurisdiction exercisable over the whole of India, for the purpose of receiving and processing the passenger name record information under the Passenger Name Record Information Regulations, 2022; and (b) assigns the said officer to perform the functions specified in sections 30A and 41A of the said Act, as the proper officer. 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. अजधसचू ना नई दिल्ली, 1 अक् तूबर, 2025 स.ं63/2025-सीमा शल्ु क (ग.ैटै.) का.आ. 4504(अ).––सीमा शुल्क अविवनयम, 1962 (1962 का 52) की िारा 2 की उप-िारा (34) के साथ पठित िारा 5 की उप-िारा (1क), (4) और (5) द्वारा प्रित्त शवक्तयों का प्रयोग करत े हुए केंरीय अप्रत्यक्ष कर और सीमा शुल्क बोर्,ड एतद्द्वारा भारत सरकार के वित्त मंत्रालय (राजस्ि विभाग) की अविसूचना [स.ं 26/2022-सीमा शल्ु क (ग.ैटै.)] का.आ. संख्या 1542 (अ), दिनांक 31 माच,ड 2022, जो भारत के राजपत्र, असािारण, भाग II, िंर् 3, उप-िर्ं (ii) म ें प्रकावशत हुई थी, म ें वनम्नवलवित और संशोिन करती ह,ै अथातड ्:- उक्त अविसूचना म ेंतावलका म-ें (क) क्रम संख्या 6 के सामन,े कॉलम (3) म,ें मि (vi) और उससे संबंवित प्रविवष्टयों के स्थान पर, वनम्नवलवित को प्रवतस्थावपत दकया जाएगा, अथाडत्:- (3) “(vi) िारा 110 की उप-िारा (1), (3) और (5)”; (ख) क्रम संख्या 7 के सामन,े कॉलम (3) म,ें मि (xiv) और उससे सबं ंवित प्रविवष्टयों के स्थान पर, वनम्नवलवित को प्रवतस्थावपत दकया जाएगा, अथाडत्:-[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 (3) “(xiv) िारा 110 की उपिारा (1), (3) और (5)”. 2. यह अविसूचना राजपत्र में अपन े प्रकाशन की वतवथ स ेलाग ू होगी। [स.ं 450/43/2025-सीमा िल्ु क-IV] इंरजीत पांर्ा, अिर सवचि नोट: मख्ु य अविसूचना [स.ं 26/2022-सीमा शल्ु क (ग.ैटै.)] जिसे अजधसूचना संख्या का.आ. 1601(अ), ददनांक 04 अप्रलै , 2022 के तहत प्रकाजित िुजि पत्र के साथ पठित का.आ.सं. 1542(अ), ददनांक 31 माचच, 2022 के तहत भारत के राजपत्र, असािारण, भाग II, िंर् 3, उप-िर्ं (ii) में प्रकाजित की गई थी और तत्पश्चात अविसूचना संख्या का.आ. 3186 (अ), दिनांक 14 जुलाई, 2022 और का.आ. 5773 (अ), दिनांक 10 दिसंबर , 2022 द्वारा संशोवित दकया गया था। NOTIFICATION New Delhi, the 1st October, 2025 No.63/2025-Customs (N.T) 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:- (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-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 4th April, 2022 and was subsequently amended vide notification numbers S.O. 3186(E), dated the 14th July, 2022 and S.O. 5773 (E), dated the 10th December, 2022. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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