https://www.taxtmi.com/acts?id=40554 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. en-us Tue, 01 Feb 2022 16:07:57 +0530 Fri, 04 Feb 2022 18:31:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40554 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. Act-Rules Bills Tue, 01 Feb 2022 16:07:57 +0530 https://www.taxtmi.com/acts?id=40554