Proper officer appointment assigns national jurisdiction to designated customs officers for transferred multi-jurisdiction reports and enforcement. The Central Board appoints specified Customs officers as the proper officer to receive transferred inquiry, investigation or audit reports in multiple-jurisdiction cases, assigning nationwide jurisdiction and empowering them to exercise assessment, refund, drawback and enforcement powers under the Customs Act; officers are designated by case-type and aggregate amount bands (lower, intermediate, unlimited) as Assistant/Deputy Commissioner, Additional/Joint Commissioner, or Commissioner/Principal Commissioner respectively, effective on publication in the Official Gazette.
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 appointment assigns national jurisdiction to designated customs officers for transferred multi-jurisdiction reports and enforcement.
The Central Board appoints specified Customs officers as the proper officer to receive transferred inquiry, investigation or audit reports in multiple-jurisdiction cases, assigning nationwide jurisdiction and empowering them to exercise assessment, refund, drawback and enforcement powers under the Customs Act; officers are designated by case-type and aggregate amount bands (lower, intermediate, unlimited) as Assistant/Deputy Commissioner, Additional/Joint Commissioner, or Commissioner/Principal Commissioner respectively, effective on publication in the Official Gazette.
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