Notification No.29/2022-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 (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 causing of inquiry, investigation or audit,
on the person chargeable with the duty in a case where assessment had already been
made, or to whom the refund of the duty had been erroneously made, or to whom the
drawback had been erroneously allowed, and pending on the date of commencement
of the Finance Act, 2022 (6 of 2022), such notices shall be assigned for the purpose
of adjudication under the said Act, as follows, namely,-

(A) In a case of multiple jurisdictions, –
(i) pending before either the Additional Director General (Adjudication),
Directorate of Revenue Intelligence, Delhi or Additional Director General
(Adjudication), Directorate of Revenue Intelligence, to the
Commissioner of Customs (Adjudication), Delhi or by the Commissioner
of Customs (Adjudication), Mumbai, respectively ;
(ii) pending before an officer of customs appointed for the purpose of
adjudication of such case, except the officer specified in (i) above, by the
said officer of customs ;
(iii) other pending cases, by 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 where assessment already made or duty erroneously
refunded –

(a) upto rupees five lakhs, by the Deputy Commissioner of Customs or
Assistant Commissioner of Customs who has been assigned the
function relating to assessment of duty or refund, as the case may
be ;

(b) upto rupees fifty lakhs, by the Additional Commissioner of Customs
or Joint Commissioner of Customs to whom the officer specified at (i)
(a) above is subordinate, as per sub-section (2) of section 5 of the
said Act ;

(c) without limit, by the Principal Commissioner of Customs or
Commissioner of Customs to whom the officer specified at (i) (a)
above is subordinate, as per sub-section (2) of section 5 the said Act ;

(ii) involving amount of drawbacks-
(a) upto rupees five lakhs, by the Deputy Commissioner of Customs or
Assistant Commissioner of Customs who has been assigned the
function of allowing drawback in the jurisdiction ;

(b) above rupees five lakhs, by 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 the date of publication in the
Official Gazette.

[F.No.450/72/2021-Cus IV]
(Ananth Rathakrishnan)
Deputy Secretary (Customs)