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Customs DutyArticle·20 June 2026

Rationalisation of Customs Jurisdiction in the Mumbai Region

By J the App

Executive Summary

The Central Board of Indirect Taxes and Customs (CBIC), vide Notification No. 56/2026-Customs (N.T.) dated 16 June 2026, has amended Notification No. 21/2022-Customs (N.T.) dated 31 March 2022, which prescribes the territorial and functional jurisdiction of Customs formations and officers under the Customs Act, 1962. 

The notification has been issued in exercise of powers conferred under Sections 3, 4 and 5 of the Customs Act, 1962 and primarily revises the jurisdictional allocation relating to customs formations in the Mumbai region.

Content of the Notification

The notification amends the jurisdictional table contained in Notification No. 21/2022-Customs (...

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