https://www.taxtmi.com/manuals?id=2163 Designation of the proper officer has been clarified by statutory amendments and Board notifications: assignment powers under section 5(1A) and related provisions authorize the Board and senior customs commissioners to assign functions, impose limits, permit concurrent exercise of powers, and confirm that the original officer retains primacy for reassessment under section 110AA. The Board prescribes graded adjudication limits by officer level for single and multiple jurisdiction cases, allocates specific rules for drawback and export schemes, and delegates assignment powers to Chief Commissioners for expeditious adjudication. en-us Sun, 05 Mar 2023 12:51:00 +0530 Fri, 14 Apr 2023 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2163 Designation of the proper officer has been clarified by statutory amendments and Board notifications: assignment powers under section 5(1A) and related provisions authorize the Board and senior customs commissioners to assign functions, impose limits, permit concurrent exercise of powers, and confirm that the original officer retains primacy for reassessment under section 110AA. The Board prescribes graded adjudication limits by officer level for single and multiple jurisdiction cases, allocates specific rules for drawback and export schemes, and delegates assignment powers to Chief Commissioners for expeditious adjudication. Manuals Customs Sun, 05 Mar 2023 12:51:00 +0530 https://www.taxtmi.com/manuals?id=2163