Proper Officer designation governs assignment of customs functions and officer identity under the Customs Act. Definitions identify the Act as the Customs Act; expand the meaning of Principal Commissioner of Customs or Commissioner of Customs to include Additional Commissioners; define Proper Officer as the customs officer assigned functions by the Central Board of Excise and Customs or by the Principal Commissioner/Commissioner; and specify 'Section' as a section of the Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Proper Officer designation governs assignment of customs functions and officer identity under the Customs Act.
Definitions identify the Act as the Customs Act; expand the meaning of Principal Commissioner of Customs or Commissioner of Customs to include Additional Commissioners; define Proper Officer as the customs officer assigned functions by the Central Board of Excise and Customs or by the Principal Commissioner/Commissioner; and specify 'Section' as a section of the Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
