Notification of Proper officer for Section 110 of the Customs Act, 1962-

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.