Assignment of functions clarified: new statutory provisions define officer classes and assignment limits affecting jurisdiction and faceless assessment. Amendments expressly empower the Board, Principal Commissioners or Commissioners to assign functions to defined classes of customs officers through newly inserted sub sections of section 5, allow imposition of conditions or territorial/subject limitations and concurrent exercise of powers for work management, and insert section 110AA to confirm that the officer who originally exercised jurisdiction retains exclusive authority to take consequential statutory action following inquiry, investigation or audit; notifications implement appointments, adjudication allocations, audit assignments and faceless assessment arrangements.