Jurisdictional powers of proper officers under Customs Laws | Finance Act, 2022
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- By Chetan Kulasri
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- Last Updated on 4 April, 2022
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Circular NO 7/2022- Customs dated March 31, 2022
The Finance Act, 2022 has made various amendments under the Customs law to extend the scope and powers of the Proper officers in order to nullify the impact of the judgment of the Supreme Court in the case of Canon India Private Limited [2021] 125 taxmann.com 188 (SC). In this regard, the Government has issued necessary notifications extending the scope of officers in terms of that amendment. The clarification explains the impact of such notifications.
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