Reclassification, differential duty, confiscation and penalties quashed where department lacked chemical evidence and improperly reopened past clearan...
The government amends Notification No. 26/2022-Customs (N.T.) by inserting a new entry "(iia) Section 18A" into column (3) of Sr. No. 3 in the notification's Table, thereby assigning functions under the Customs Act, 1962 to the designated proper officers or officers in higher rank as contemplated by the principal notification. The amendment takes effect from the date of its publication in the Official Gazette.
The government amends Notification No. 26/2022-Customs (N.T.) by inserting a new entry "(iia) Section 18A" into column (3) of Sr. No. 3 in the notification's Table, thereby assigning functions under the Customs Act, 1962 to the designated proper officers or officers in higher rank as contemplated by the principal notification. The amendment takes effect from the date of its publication in the Official Gazette.
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