Proper officer designation clarified, assigning functional authority and adjudication responsibility across single and multiple customs jurisdictions. Statutory amendments and notifications define the proper officer by expanding the class of Customs officers, and by inserting Section 5(1A),(1B),(4),(5) to permit assignment of functions with specified limitations and concurrent exercise of powers; Section 110AA preserves the original officer's primary authority for reassessment or adjudication after audits or inquiries. Notifications and the Manual implement these rules by prescribing which officer issues Show Cause Notices and adjudicates cases in single and multiple jurisdictions, and by setting graded monetary adjudication limits and delegation to Chief Commissioners for intra-jurisdictional assignment.
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Provisions expressly mentioned in the judgment/order text.
Proper officer designation clarified, assigning functional authority and adjudication responsibility across single and multiple customs jurisdictions.
Statutory amendments and notifications define the proper officer by expanding the class of Customs officers, and by inserting Section 5(1A),(1B),(4),(5) to permit assignment of functions with specified limitations and concurrent exercise of powers; Section 110AA preserves the original officer's primary authority for reassessment or adjudication after audits or inquiries. Notifications and the Manual implement these rules by prescribing which officer issues Show Cause Notices and adjudicates cases in single and multiple jurisdictions, and by setting graded monetary adjudication limits and delegation to Chief Commissioners for intra-jurisdictional assignment.
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