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of <h1>Amendments to Customs Act 1962: Key Changes in Officer Assignments and Jurisdiction from Finance Act 2022.</h1> The circular outlines amendments to the Customs Act, 1962, introduced through Sections 86, 87, 88, and 94 of the Finance Act, 2022. Key changes include modifications to Section 2(34) regarding the assignment of customs officers' functions, and the inclusion of new subsections in Section 5 to explicitly authorize the assignment of functions. A new Section 110AA affirms that the original officer retains jurisdiction post-inquiry or audit. Several notifications appoint officers and assign functions across various levels and jurisdictions, including faceless assessments and adjudication roles. Previous circulars are modified to align with these changes.
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