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    <title>Notification for assigning proper officer for pending cases.</title>
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    <description>Specifies assignment of pending customs adjudication notices from proceedings under chapters XIIA or XIII pending on commencement of the Finance Act, 2022: in multiple jurisdictions certain matters before Additional Director General (Adjudication), Directorate of Revenue Intelligence, Delhi and Mumbai are assigned to the respective Commissioner of Customs (Adjudication); other matters remain with the appointed adjudicating officer or as assigned under Board notifications. For other cases, adjudication is allocated among Deputy/Assistant Commissioners, Additional/Joint Commissioners, and Principal/Commissioner of Customs by prescribed hierarchical limits, with similar allocation rules for drawback claims. The notification is effective from publication in the Official Gazette.</description>
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