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of <h1>Customs Officers Assigned Nationwide Jurisdiction u/s 110AA for Multi-Jurisdiction Cases in India.</h1> The Central Board of Indirect Taxes and Customs issued Notification No. 28/2022 on March 31, 2022, appointing specific officers of customs to manage cases involving multiple jurisdictions under section 110AA of the Customs Act, 1962. The notification assigns duties to various ranks of customs officers, such as Deputy, Assistant, Additional, Joint, Principal, or Commissioner of Customs, based on the aggregate duty or drawback amounts involved. These officers are invested with jurisdiction across India, enabling them to exercise powers under sections 28, 28AAA, or Chapter X of the Customs Act. The notification took effect upon publication in the Official Gazette.
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