Notification No.28/2022-Customs (N.T.)
New Delhi, dated the 31st March , 2022
S.O. (E). - In exercise of the powers conferred by sub-section (1) of section 4 read with
section 3, sub-sections (1) and (1A) of section 5 and section 110AA of the Customs Act, 1962
(52 of 1962) (hereinafter referred to as said Act), the Central Board of Indirect Taxes and
Customs being satisfied that it is necessary so to do, hereby appoints the Officer of Customs,
mentioned in Column (3) of the Table below to be the officer of customs specified as Principal
Commissioner of Customs or Commissioner of Customs, or Additional Commissioner of
Customs or Joint Commissioner of Customs, or the Deputy Commissioner of Customs or
Assistant Commissioner of Customs, as the case may be, to whom, in a case of multiple
jurisdictions as referred in section 110AA of the said Act, the report in writing, after causing
the inquiry, investigation or audit as the case may be, along with the relevant documents, shall
be transferred, as described in column (2) of the Table, who shall also be the proper officer
for the purpose of exercise of powers under sections 28, section 28AAA or Chapter X of the
said Act, as the case may be, and assigns the said functions to such officers for which purpose
invests them with jurisdiction over the whole of India with all the powers under the said Act :
TABLE
|
S.No |
Case of multiple jurisdictions
covered by section 110AA in
respect of – |
Officer of Customs |
|
(1) |
(2) |
(3) |
|
|
(A) |
(B) |
|
|
1. |
Clauses
(a) or (b)
and (d) |
(i) Involving
aggregate duty
upto rupees five
lakhs |
(i) Deputy Commissioner of Customs or
Assistant Commissioner of Customs who is
assigned the function relating to assessment
of duty or refund, as the case may be, in the
jurisdiction having highest amount of duty, or
refund, at the stage of transfer. |
|
|
|
(ii)Involving
aggregate duty
upto rupees fifty
lakhs |
(ii)Additional Commissioner of Customs or Joint
Commissioner of Customs to whom the
Officer specified at (i) above in column (3) is
subordinate in accordance with sub-section |
|
|
|
(iii) Involving
aggregate duty
without limit. |
(iii) Principal Commissioner of Customs or
Commissioner of Customs to whom the
officer specified |
|
2. |
Clauses
(c) and
(d) |
(iv) Involving
aggregate
amount of
drawbacks upto
rupees five
lakhs |
(iv) Deputy Commissioner of Customs or
Assistant Commissioner of Customs who is
assigned the function of allowing drawback
in the jurisdiction having highest amount of
drawback, at the stage of transfer. |
|
|
|
(v) Involving
aggregate
amount of
drawbacks
without limit. |
(v) Additional Commissioner of Customs or
Joint Commissioner of Customs to whom
the officer specified at (iv) above in
column (3) is subordinate in accordance
with sub-section (2) of section 5. |
|
3. |
Clause
(d) |
(vi) Involving only
interest amount |
(vi)Deputy Commissioner of Customs or Assistant
Commissioner of Customs who is assigned the
function relating to assessment of duty or
refund or drawback, as the case may be, in the
jurisdiction having highest amount of interest, at
the stage of transfer. |
2. This notification shall come into force from the date of publication in the Official
[F.No.450/72/2021-Cus IV]
(Ananth Rathakrishnan)
Deputy Secretary (Customs)
Gazette.