https://www.taxtmi.com/article/detailed?id=10242 The Bill expands and reorganises classes of customs officers and empowers the Board and Principal Commissioner/Commissioner to assign or confer concurrent functions to a designated proper officer using criteria such as territorial jurisdiction, persons, goods, case classes or computer assignment. It restructures the advance ruling process by prescribing form, manner and fee by rules, allowing withdrawal before pronouncement, mandating certified dispatch of rulings to applicants and Commissioners, and limiting advance ruling validity to three years or until law or factual change. The Bill also prescribes importer valuation obligations, post inquiry transfer of documents to proper officers, criminalises unauthorised publication of customs data, and validates prior acts as if amendments were always in force. en-us Thu, 03 Feb 2022 07:51:54 +0530 Thu, 03 Feb 2022 07:51:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10242 The Bill expands and reorganises classes of customs officers and empowers the Board and Principal Commissioner/Commissioner to assign or confer concurrent functions to a designated proper officer using criteria such as territorial jurisdiction, persons, goods, case classes or computer assignment. It restructures the advance ruling process by prescribing form, manner and fee by rules, allowing withdrawal before pronouncement, mandating certified dispatch of rulings to applicants and Commissioners, and limiting advance ruling validity to three years or until law or factual change. The Bill also prescribes importer valuation obligations, post inquiry transfer of documents to proper officers, criminalises unauthorised publication of customs data, and validates prior acts as if amendments were always in force. Articles Budget - Tax Proposals Thu, 03 Feb 2022 07:51:54 +0530 https://www.taxtmi.com/article/detailed?id=10242