Union Budget 2022

Set out below is a summary of key tax proposals announced in the Union Budget 2022.

1. I. INDIRECT TAX
   1. CUSTOMS LAW
      
      1.1. Appointment Of Officers

      1. "Proper officer" to be appointed by Board or Principal Commissioner of Customs or Commissioner of Customs in terms of power conferred upon them under Section 5 of the Customs Act.
      2. Officers of DRI, Audit and Preventive formation are to be included in "Class of officers of Customs".
      3. CBIC or the Principal Commissioner/Commissioner of Customs to be empowered to assign functions to Custom officers.
      4. Whenever a function performed by an officer of competent jurisdiction is questioned / subjected to an inquiry, investigation, audit or any other specified purpose by another Customs officer, then after the completion of such inquiry, investigation, audit or any other purpose the officer, who originally exercised such jurisdiction shall have the sole authority to exercise jurisdiction for further action