Notification under 110AA for assigning proper officer for multiple Jurisdictions.

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..... 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 .....

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..... 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 .....

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..... awback in the jurisdiction having highest amount of drawback, at the stage of transfer. (v) Involving aggregate amount of drawbacks without limit. 1[(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) 2[(vi)] Involving only interest amoun .....

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