Deeming provision in Customs law confirms preexisting assessment powers for customs officers, validating past assessments. The Act inserts a deeming provision declaring that persons appointed as officers of Customs before 6 July 2011 are deemed to have and always have had the power of assessment and to have been the proper officers for the purposes of the statutory assessment provision, notwithstanding any contrary court, tribunal or authority orders, thereby validating their prior assessment acts.