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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Proper officer designation clarified for customs functions, assignment and adjudication limits under amended framework, including priority of original jurisdiction.</h1> Designation of the proper officer has been clarified by statutory amendments and Board notifications: assignment powers under section 5(1A) and related provisions authorize the Board and senior customs commissioners to assign functions, impose limits, permit concurrent exercise of powers, and confirm that the original officer retains primacy for reassessment under section 110AA. The Board prescribes graded adjudication limits by officer level for single and multiple jurisdiction cases, allocates specific rules for drawback and export schemes, and delegates assignment powers to Chief Commissioners for expeditious adjudication.

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