Name substitution in customs exemption notification: De Beers India Pvt Ltd replaces prior listed entity for the designated serial entry.
Amendment under section 25 of the Customs Act, 1962 substitutes the Table entry at serial number 3 in Notification No. 40/2015 Customs, replacing the previously listed entity with "De Beers India Private Ltd, Surat, Gujarat, India," thereby effecting a change in the designated beneficiary recorded in the exemption schedule.

Corrigendum to Customs notification corrects textual errors, replacing several instances of 'by' with 'to' and revising office name.
Corrigendum to Notification No. 29/2022 Customs (N.T.), S.O.1545(E), amends the Gazette text by changing "Revenue Intelligence" to Revenue Intelligence, Mumbai, substituting "or by" with "and" in one place, and replacing multiple instances of "by" with "to" at the listed page and line references; issued by the Department of Revenue and signed by the Under Secretary.

Notification corrigendum clarifying clause numbering and inserting a textual amendment to ensure accurate customs notification references.
Corrigendum to Notification No. 28/2022 Customs amends printed references: at page 37, line 43 "(viii)" is to be read as "(v)"; at page 38, line 5 "(ix)" is to be read as "(vi)"; and at page 38, line 5 "Deputy" is to be read as "(vi) Deputy".

Corrigendum to customs notification: textual corrections replace printed phrases to amend published wording without changing substance.
Corrigendum directs limited textual corrections to a customs notification published in the Gazette, replacing the printed phrases "under sub-sections" and "under sub-section" with "sub-sections" and "sub-section" at specified page and line locations; the change is an erratum issued by the Department of Revenue and does not modify substantive regulatory provisions.

Correction of numbering in a customs notification: textual references are revised to align clause identifiers accordingly.
Administrative corrigendum prescribing replacement of mislabelled parenthetical Roman numeral references across specified pages and lines of Notification No. 26/2022-Customs (N.T.), aligning clause identifiers in the published Gazette without altering substantive provisions.

Correction of customs notification changes operative term 'to' to 'over', altering the textual scope of the provision.
Corrigendum directs that, in Notification No. 25/2022 Customs (N.T.) dated 31st March, 2022, the word "to" in the specified line shall be read as "over", effecting a textual correction to the published provision.

Corrigendum corrects customs notification office designation, port name, and clause numbering to reflect accurate text.
Corrigendum to Notification No. 24/2022-Customs (N.T.) inserts Commissioner of Customs (Audit), Mumbai, corrects the reference "Mumbai II" to "Nhava Sheva", and renumbers specified items so that "(4)" reads "(3)" and successive subparagraphs "(i)", "(ii)", "(iii)" read respectively as "(ii)", "(iii)", "(iv)" to rectify the published text.

Corrigendum to customs notification: officer designation amended and extensive clause renumbering implemented across the document.
The corrigendum amends specific wording and clause labels in the published customs notification: it replaces the word 'Joint' with 'Assistant' after the reference to Deputy Commissioner of Customs, adjusts the Commissioner of Customs phrase to 'Commissioner of Customs, as the case may be', and implements multiple clerical renumberings and relabellings of numeral markers (including correcting a duplicated "(i) (i)" to "(i)") at the listed page and line locations.

Tariff value fixation for imports: revised tariff values prescribed for specified edible oils, metals, and areca nut.
The Central Board of Indirect Taxes & Customs, exercising powers under sub-section (2) of section 14 of the Customs Act, 1962, substitutes revised Tables 1-3 in the principal non-tariff notification to fix tariff values for specified imported goods (including edible oils, brass scrap, gold, silver, and areca nut) and prescribes the applicable tariff values per specified units for each listed commodity.

Confiscation procedure: document transfer to entry or highest-value customs station after inquiry enables further action under customs law.
Where goods were entered and assessed but are outside the alternate remedial provision due to absence of duty shortfall, the officer conducting inquiry or investigation shall transfer relevant documents and a written report for further action to the customs officer at the customs station where the entry was made; in cases of multiple jurisdictions, transfer shall be to the customs station shown to have the highest value of goods in the report. The notification is effective from publication in the Official Gazette.

Assignment of pending customs adjudication notices to designated officers under prescribed hierarchical limits and jurisdictional rules.
Specifies assignment of pending customs adjudication notices from proceedings under chapters XIIA or XIII pending on commencement of the Finance Act, 2022: in multiple jurisdictions certain matters before Additional Director General (Adjudication), Directorate of Revenue Intelligence, Delhi and Mumbai are assigned to the respective Commissioner of Customs (Adjudication); other matters remain with the appointed adjudicating officer or as assigned under Board notifications. For other cases, adjudication is allocated among Deputy/Assistant Commissioners, Additional/Joint Commissioners, and Principal/Commissioner of Customs by prescribed hierarchical limits, with similar allocation rules for drawback claims. The notification is effective from publication in the Official Gazette.

Proper officer appointment assigns national jurisdiction to designated customs officers for transferred multi-jurisdiction reports and enforcement.
The Central Board appoints specified Customs officers as the proper officer to receive transferred inquiry, investigation or audit reports in multiple-jurisdiction cases, assigning nationwide jurisdiction and empowering them to exercise assessment, refund, drawback and enforcement powers under the Customs Act; officers are designated by case-type and aggregate amount bands (lower, intermediate, unlimited) as Assistant/Deputy Commissioner, Additional/Joint Commissioner, or Commissioner/Principal Commissioner respectively, effective on publication in the Official Gazette.

Faceless assessment appointments enable designated customs officers to act as proper officers for electronically assigned bills of entry nationwide.
The Central Board appoints specified customs officers - appraisers, Superintendent Customs (Preventive), Central Excise officers posted to customs stations, and Deputy or Assistant Commissioners - as proper officers to perform the functions listed in the Table for bills of entry assigned to them in the customs automated system, covering statutory examination, adjudication and clearance-related duties for electronically presented bills of entry.

Proper officer designation under Customs Act assigns officer ranks to exercise listed statutory customs functions, clarifying delegation and supersession.
Designation of proper officer under the Customs Act assigns specified officer ranks and officers above them in rank to exercise enumerated enforcement, assessment, examination, clearance and intelligence functions at ports, airports, land customs stations, warehouses and preventive posts. The notification supersedes the earlier instrument insofar as stated and provides that assigned functions (other than at the highest Commissioner level) are to be exercised pursuant to the statutory delegation mechanism; it comes into force on publication in the Official Gazette.

Appointment of Revenue Intelligence officers confers customs powers nationwide on specified DRI ranks under the Customs Act.
The Central Board of Indirect Taxes and Customs appoints the Principal Director General or Director General of Revenue Intelligence and specified DRI officers as officers of customs, conferring on them the classes and powers of corresponding customs authorities (Principal Chief Commissioner/Chief Commissioner; Principal Commissioner/Commissioner; Additional/Joint Commissioner; Deputy/Assistant Commissioner) with jurisdiction exercisable across India, superseding earlier notifications and effective from Gazette publication.

Appointment of Chief Customs Commissioners: central board allocates supervisory jurisdiction and preventive powers across specified commissionerates.
The Central Board of Indirect Taxes and Customs appoints officers as Chief Commissioner of Customs or Principal Chief Commissioner for specified jurisdictions and commissionerates, and appoints designated officers as Chief Commissioner (Preventive) with all powers of the Chief Commissioner for the preventive jurisdictions listed. The appointments are set out in two tables mapping senior posts to subordinate commissionerates (port, airport, air cargo, inland container depots, preventive, audit and appeals formations). The notification supersedes the earlier 2017 notification and commences on publication in the Official Gazette, with listed corrigenda correcting table entries.

Nationwide Adjudication Authority appointed: Commissioners empowered to adjudicate customs cases under the Customs Act.
The Central Board of Indirect Taxes and Customs appoints the Commissioners of Customs (Adjudication), Delhi and Mumbai as Principal Commissioner or Commissioner, each with nationwide jurisdiction and all powers under the Customs Act, 1962, to adjudicate cases assigned by the Board, including acting as proper officers under sections 28, 28AAA and Chapter X; the notification supersedes the 2003 notification except as to prior acts and comes into force on publication in the Official Gazette.

Customs audit appointments authorize designated audit officers to exercise nationwide audit powers and delegated functions upon Gazette notification.
The Central Board of Indirect Taxes and Customs appoints specified audit-designated Principal/Commissioners, Additional/Joint Commissioners and Deputy/Assistant Commissioners posted at Chennai, Delhi, Mumbai and Nhavasheva as officers of Customs, investing them with the powers of their respective classes to carry out customs audits nationwide, superseding earlier notifications; functions of Additional/Joint and Deputy/Assistant Commissioners shall be performed as per statutory delegation, effective on Gazette publication.

Customs jurisdictional appointments define officer powers and territorial control across ports, airports, depots, and preventive formations.
Appointment of customs officers is made for specified customs zones and territorial jurisdictions across India, including Principal Commissioner, Commissioner, preventive formations, and subordinate officers. The notification maps each designation to defined areas such as states, union territories, ports, airports, inland container depots, warehouses, export oriented units, special economic zones, and coastal areas, and confers the corresponding powers under the Customs Act, 1962 for those areas. It supersedes the earlier jurisdictional notification and takes effect on publication in the Official Gazette.

Exemption from Integrated Tax and Compensation Cess extended to 30th June 2022 for imports under AA/EPCG authorisations.
Extension of the exemption from Integrated Tax and Compensation Cess for goods imported under AA and EPCG schemes by substituting "31st March, 2022" with "30th June, 2022" in specified provisos and conditions of notifications Nos. 16/2015, 18/2015, 20/2015, 22/2015 and 45/2016 under section 25(1) of the Customs Act, 1962, maintaining the existing exemption framework without changing eligibility or scope.