Proper officer designation clarified: customs functions must be assigned by the Board or Principal Commissioner under delegated authority. The amendment specifies that the proper officer under clause (34) of section 2 of the Customs Act means the customs officer who is assigned functions by the Board or by the Principal Commissioner of Customs or Commissioner of Customs under section 5, thereby tying the designation of proper officer to formal assignment of functions under the Act's delegation framework.
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Provisions expressly mentioned in the judgment/order text.
Proper officer designation clarified: customs functions must be assigned by the Board or Principal Commissioner under delegated authority.
The amendment specifies that the proper officer under clause (34) of section 2 of the Customs Act means the customs officer who is assigned functions by the Board or by the Principal Commissioner of Customs or Commissioner of Customs under section 5, thereby tying the designation of proper officer to formal assignment of functions under the Act's delegation framework.
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