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of <h1>Customs Amendment: New Entries u/s 84 for Re-assessment and Clearance of Postal Goods Under Customs Act 1962.</h1> The Central Board of Indirect Taxes and Customs has amended Notification No. 26/2022-Customs (N.T.) dated March 31, 2022, under the Customs Act, 1962. This amendment, effective from its publication date, introduces new entries under Section 84 concerning the re-assessment of postal goods, assessment, clearance, and examination. These changes are reflected in specific serial numbers of the original notification, enhancing the defined functions of 'proper officers' under the Customs Act. The notification aims to streamline the customs process by specifying additional responsibilities for customs officers.
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