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of <h1>India Assigns 'Proper Officer' Role for Customs Act Sections 17, 28, 28AAA, and 124 in 2011 Notification.</h1> The Government of India, through Notification No. 44/2011-Customs (N.T.), dated July 6, 2011, assigns the role of 'proper officer' under the Customs Act, 1962, to specific officers for the purposes of sections 17, 28, 28AAA, and the second proviso to section 124. These officers include those from the Directorate General of Revenue Intelligence, Customs (Preventive), Directorate General of Central Excise Intelligence, and Central Excise. This notification was later superseded by Notification No. 25/2022-Customs (N.T.) dated March 31, 2022.
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