Notification for assigning proper officer for pending cases.

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.... 4 read with section 3, sub-sections (1A), (4) and (5) of section 5 of the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the said Act), the Central Board of Indirect Taxes and Customs being satisfied it is necessary so to do, specifies that, where in pursuance of any proceedings in accordance with chapter XIIA or XIII of the said Act in respect of which notice stands served, after cau....

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....pectively ; (ii) pending before an officer of customs appointed for the purpose of adjudication of such case, except the officer specified in (i) above, 3[to] the said officer of customs ; (iii) other pending cases, 4[to] the officer as assigned by the Board in the notification issued under section 110AA of the said Act. (B) In a case other than the case at (A) above - (i) involving duty wh....

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.... Customs or Assistant Commissioner of Customs who has been assigned the function of allowing drawback in the jurisdiction ; (b) above rupees five lakhs, 9[to] the Additional Commissioner of Customs or Joint Commissioner of Customs to whom the officer specified at (ii) (a) above is subordinate as per sub-section (2) of section 5 of the said Act. 2. This notification shall come into force from th....