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of <h1>Customs Act Section 28F Amended: New Sub-sections (2A)-(2D) Allow Tax Authority to Oversee Customs, Override Existing Rules.</h1> Section 28F of the Customs Act is amended to introduce new sub-sections (2A) to (2D). These provisions allow the Central Government to authorize an Authority under section 245-O of the Income-tax Act, 1961, to act under this Chapter, overriding existing sub-sections or other laws. Upon such authorization, the existing Authority will cease to exercise jurisdiction, and references to certain officers will be adjusted accordingly. All pending applications and proceedings will be transferred to the newly authorized Authority from their current stage. These changes take effect from a date specified by the government notification.
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