The New Custom House stands at the intersection of S Vallabhdas Road and R Kamani Road. It was designed in collaboration by John Begg and George Wittet and completed in 1913. However, with the outbreak of World War I in 1914, it was converted into a military hospital. The building was formally handed over to the Customs Department in 1922.
New Custom House is entered through a semicircular arch with rusticated masonry, which contrasts with the upper levels which use regular ashlar masonry (dressed). Rustication is the deliberate use of rough or patterned surfaces, a technique extensively used by architects during the Edwardian era (1901-1910) and features in many buildings in Ballard Estate.