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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 ..... of the Customs Act have been inserted as mentioned below: (i) Sub-Section (34) of Section 2 had been amended to specifically state that assignment of functions to an officer of Customs by the Board or the Principal Commissioner/ 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 ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... risdiction, is the subject matter of a subsequent inquiry, investigation, audit or any other specified purpose by any other officer of customs, then, notwithstanding, such inquiry, investigation, audit or any other 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 mon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tc. the adjudication powers shall be as described in Table 14.3. Table 14.3: 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 Customs Act 1962, the adjudication powers for the purposes of adjudging confiscation or penalty shall be as under described in Table 14.4 Table 14.4: Adjudication powers for the purposes of adjudging confiscation or penalty S. No. Customs Officer Value of goods lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cordance with sub-section (2) of section 5. (iii) involving aggregate duty without limit. (iii) Principal Commissioner of Customs or Commissioner of Customs to whom the Officer specified at (i) above in Column (3) is subordinate in accordance with subsection (2) of section 5. 2. Clauses (c) and (d) (iv) involving aggregate amount of drawback upto rupees five lakhs. (iv) Deputy Commissioner of Customs or Assistant Commissioner of Customs who is assigned the function allowing drawback in the jurisdiction having highest amount of rawback, at the stage of transfer. (v) involving aggregate amount of drawback without limit. (v) Additional Commissioner of Customs or Joint Commissioner of Customs to whom the Officer specified at (iv) above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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