9911796707
TMI BlogChanges in the Customs Act, 1962 vide Sections 86, 87, 88 and 94 of the Finance Act, 2022 (enacted on 30.03.2022) and notifications related thereto with reference to appointment of officers of customs and assignment of functionsX X X X Extracts X X X X X X X X Extracts X X X X ..... Director Generals/ Director Generals under CBIC Principal Commissioners/ Commissioners of Customs/ Customs (Preventive) Principal Commissioners/ Commissioners of Customs Central Tax (All under CBIC) Madam/Sir, Subject: Changes in the Customs Act, 1962 vide Sections 86, 87, 88 and 94 of the Finance Act, 2022 (enacted on 30.03.2022) and notifications related thereto with reference to appointment of officers of customs and assignment of functions - reg. Kind reference is invited to the above subject. 2. Changes have been made in sub-section (34) of section 2 of the Customs Act, more classes of officers of customs have been specified in section 3 , new sub-sections (1A), (1B), (4) and (5) inserted under Section 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Customs as proper officers for the purposes of the Act, besides the definition clause (34) in section 2 of the Customs Act. 5 (4) Sub-section (4) to section 5 is being inserted to delineate the criteria which the Board may adopt while imposing limitations or conditions under sub-section (1) or while assigning functions under sub-section (1A) to the officer of Customs. For instance, one of the limitations/conditions that the Board currently imposes on officers of customs is that they are required to operate within a specified territorial jurisdiction. However, with the launch of faceless assessments and other trade facilitation initiatives wherein, for instance, a need is felt for the developme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Customs and below till AC/DC for respective area of jurisdiction. There is no change in the area of jurisdiction. 2. 22/2022 Cus (NT) dt 31.03.2022 To appoint officers at the level of Commissioner of Customs and below till AC/DC for the purposes of carrying out audit under section 99A of Customs Act. Commissioner shall assign functions in terms of section 5(1B). 3. 23/2022 Cus. (NT) dt 31.03.2022 To appoint Commissioner (Adjudication), Delhi and Mumbai for the purposes of adjudicating cases assigned to them by the Board. The posts of ADG (Adjudication), DRI in Delhi and Mumbai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vested with enabling powers including issuing the notice and, unless otherwise specified, adjudication including confiscation. 9. 29/2022 Cus. (NT) dt 31.03.2022 To specify and assign adjudication functions for disposal of pending notices This is specified in light of Section 97 of the Finance Act, 2022. 10. 30/2022 Cus. (NT) dt 31.03.2022 To provide for section 124 functions to be performed by certain officers in relation to particular types of cases A limitation / condition has been specified. Where entry under the Act and assessment is already made, but case falls outside the purview of se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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