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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Customs Act: Deputy/Assistant Commissioner designated as proper officer post-clearance u/s 149. Effective immediately.</h1> The amendment to Notification No. 40/2012-CUs (NT) dated 02.05.2012, announced in Public Notice 29/2017, revises the designation of proper officers under Section 149 of the Customs Act, 1962. The Deputy/Assistant Commissioner of Customs is now the proper officer after the clearance of goods under sections 47 or 51, while the Superintendent of Customs and Central Excise or Appraiser assumes the role before clearance. These changes, effective from Notification No. 35/2017-Cus (NT) dated 11.04.2017, are to be implemented as standing orders, with any difficulties to be reported to the department.
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