Changes in the Customs Act, 1962 vide Sections 86, 87, 88 and 94 of the Finance Act, 2022 (enacted on 30.03.2022) and notifications related thereto with reference to appointment of officers of customs and assignment of functions

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....ncipal Commissioners/ Commissioners of Customs/ Customs (Preventive) Principal Commissioners/ Commissioners of Customs & Central Tax (All under CBIC) Madam/Sir, Subject: Changes in the Customs Act, 1962 vide Sections 86, 87, 88 and 94 of the Finance Act, 2022 (enacted on 30.03.2022) and notifications related thereto with reference to appointment of officers of customs and assignment of functions - reg. Kind reference is invited to the above subject. 2. Changes have been made in sub-section (34) of section 2 of the Customs Act, more classes of officers of customs have been specified in section 3, new sub-sections (1A), (1B), (4) and (5) inserted under Section 5, and a new section 110AA inserted relating to action subsequent to inquiry,....

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....osing limitations or conditions under sub-section (1) or while assigning functions under sub-section (1A) to the officer of Customs. For instance, one of the limitations/conditions that the Board currently imposes on officers of customs is that they are required to operate within a specified territorial jurisdiction. However, with the launch of faceless assessments and other trade facilitation initiatives wherein, for instance, a need is felt for the development of industry-specific expertise in assessments the Board may need to confine jurisdiction to certain goods or class of goods. 5 (5) Sub-section (5) to section 5 is being inserted to ensure that wherever necessary, for the proper management of work, two or more officers of customs, ....

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....igned to them by the Board. The posts of ADG (Adjudication), DRI in Delhi and Mumbai are being re-designated and officers being placed in the area of jurisdiction of Chief Commissioner of Customs, Delhi and Mumbai, respectively. 4. 24/2022 Cus. (NT) dt 31.03.2022 To appoint officers at the level of Chief Commissioner of Customs for the areas falling within the jurisdiction of specified Commissioners. There is no change in the area of jurisdiction except as specified at sr.3 above. 5. 25/2022 Cus. (NT) dt 31.03.2022 To appoint officers at the level Principal Director General and below till AD/DD of Revenue Intelligence. The jurisdiction is all over India. 6. 26/2022 Cus. (NT) dt 31.03.2022 To assign functions under various sectio....