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of <h1>Finance Bill 2022 introduces Section 110AA to handle improper customs duties with enhanced officer authority.</h1> Clause 93 of the Finance Bill, 2022, proposes the insertion of section 110AA into the Customs Act. This section allows a customs officer, upon discovering through proceedings under Chapter XIIA or XIII that duties or interests have been improperly levied, paid, or refunded, to transfer relevant documents and a report to the appropriate jurisdictional officer. In cases involving multiple jurisdictions, the matter is assigned to a designated customs officer by the Board under section 5. This empowers the designated officer to exercise authority under sections 28, 28AAA, or Chapter X for proper assessment and correction.
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