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TMI Blog‘Proper officer’ for the sections 17 and 28 of the Customs Act, 1962X X X X Extracts X X X X X X X X Extracts X X X X ..... er/ Commissioner of Customs shall be done under the newly inserted sub-sections (1A) and (1B) of Section 5 of the Customs Act, 1962. (ii) Section 3 had been amended to specifically include the officers of DRI, Audit and Preventive formation in the class of Officers, so as to remove the ambiguity as regards the class of officers of Customs. (iii) Sub-section (1A) and (1B) have been inserted in section 5 of the Act to explicitly provide power of assignment of function to officers of Customs by the Board or as the case may be, by the principal Commissioner of Customs or Commissioner of Customs. The amendment has been necessitated to correct the infirmity observed by the Courts in recent judgements that the Act required explicit provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er purpose, the officer, who originally exercised such jurisdiction shall have the sole authority to exercise jurisdiction for further action like reassessment, adjudications, etc. consequent to the completion of such inquiry, investigation, audit or any other purpose. 4.2. In alignment with the above provisions, the Proper Officer for issue of demand has been notified under Section 5(1A) vide notification 26/2022-Customs (N.T.) dated 31.03.2022. 4.3. Cases of single jurisdictions may be adjudicated in terms of the guidelines on monetary limit for adjudication of cases by different grades of Customs Officers. Board has decided that cases where SCNs are issued under section 28 of the Customs Act, 1962 , these will be adjudicate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Upto Rs.5 lakhs 4.5. In case of Export Promotion Schemes i.e. Advance Authorization / DFIA / Reward Schemes etc. the adjudication powers shall be as described in Table 13.3. Table 13.3: Adjudication powers in case of Export Promotion Schemes Level of Adjudicating Officer Duty Duty Incentive amount Commissioner of Customs Without any limit. Additional / Joint Commissioner of Customs Upto Rs.50 lakhs Deputy / Assistant Commissioner of Customs Upto Rs.5 lakhs 4.6. In relation to goods which are liable for confiscation under Chapter XIV of the Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Clauses (a) or (b) and (d) (i) involving aggregate duty upto rupees five lakhs. (i) Deputy Commissioner of Customs or Assistant Commissioner of Customs who is assigned the function relating to assessment of duty or refund, as the case may be, in the jurisdiction having highest amount of duty or refund, at the stage of transfer. (ii) involving aggregate duty upto rupees fifty lakhs. (ii) Additional Commissioner of Customs or Joint Commissioner of Customs to whom the Officer specified at (i) above in Column (3) is subordinate in accordance with sub-section (2) of section 5. (iii) involving aggregate duty without limit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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