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of <h1>Customs Manual 2025 Updates: New Section 110AA Clarifies DRI Officer Roles and Adjudication Powers Under Customs Act, 1962.</h1> The Customs Manual 2025 outlines amendments to the Customs Act, 1962, addressing the validity of Show Cause Notices by the Directorate of Revenue Intelligence (DRI) following a Supreme Court judgment. Key amendments include clarifying the assignment of functions to customs officers, including DRI officers, and establishing explicit provisions for such assignments. The manual specifies adjudication powers based on monetary limits for various officers, detailing procedures for single and multiple jurisdiction cases. It also introduces Section 110AA, affirming the authority of the original officer over subsequent inquiries. Notifications detail the proper officers for issuing Show Cause Notices and adjudicating cases, with powers delegated to Chief Commissioners for efficient case management.
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