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 Mumbai, 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, to the said officer of customs ;

(iii) other pending cases, 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 where assessment already made or duty erroneously refunded -

(a) up to rupees five lakhs, to 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) up to rupees fifty lakhs, to 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, to 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) up to rupees five lakhs,to 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, 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 the date of publication in the Official Gazette.

ANANTH RATHAKRISHNAN,

Dy. Secy. (Customs)

CORRIGENDUM S.O. 1604(E), F. No. 450/72/2021-Cus IV, Dated 4th April, 2022

In the notifications of the Government of India, Ministry of Finance (Department of Revenue) No. 29/2022-Customs (N.T.) dated the 31st March, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O.1545(E), dated the 31st March, 2022:-

i. at page number 39, in line 28, 'Revenue Intelligence' may be read as 'Revenue Intelligence, Mumbai';

ii. at page number 39, in line 28, 'or by' may be read as 'and';

iii. at page number 39, in line 31, 'by' may be read as 'to';

iv. at page number 39, in line 32, 'by' may be read as 'to';

v. at page number 39, in line 36, 'by' may be read as 'to';

vi. at page number 40, in line 1, 'by' may be read as 'to';

vii. at page number 40, in line 4, 'by' may be read as 'to';

viii. at page number 40, in line 8, 'by' may be read as 'to';

ix. at page number 40, in line 11, 'by' may be read as 'to'.

MANISH KUMAR CHOUDHARY, Under Secy.