‘Proper officer’ under the Customs Act, 1962 - assigning functions as the proper officers in relation to the various sections of the Customs Act

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.... the Table below, the functions as the proper officers in relation to the various sections of the Customs Act, 1962, given in the corresponding entry in Column (3) of the said Table:- Table Sl.No. Designation of the officers Functions under Section of the Customs Act, 1962 (1) (2) (3) 1. Commissioner of Customs. (i) Section 33. 2. Additional Commissioner or Joint Commissioner of Customs. ^6[ (i) Second proviso to sub-sections (3), and (5) of section 46; and ] ^7[***] 3. Deputy Commissioner or Assistant Commissioner of Customs and Central Excise. (i) Sub-section (5) of section 17; (ii) Section 18; (iii) Section 21; (iv) Section 22; (v) Section 26A; ....

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....B; and ^15[(ib) Section 28DA;] (ii)] Section 72. ^11[(iii) Section 108B] 5. Superintendent of Customs and Central Excise or Appraiser (i)  Section 13; (ii) Section 14; (iii) Sub-sections (2), (3), (4) and (6) of section 17; (iv) Section 19; ^9[(iva) Section 30;] ^16[(ivb) section 30A;] (v) Section 40; (vi)  Section 41; ^17[(via) section 41A;] (vii) Clause (b) of sub-section (2) of section 45; (viii) Sub-sections (1) and (4) of section 46; (ix) Section 47; (x) Section 50; (xi) Section 51; ^18[(xia) section 53 ;] (xii) Section 54; (xiii) Section 62; (xiv) Clause (a) to (e) of section 64; (xv) Secti....

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....as) Under Secretary to the Government of India       ******************** Notes:- 1. Inserted vide Notification No. 53/2012-Customs- (N.T.), Dated 21/06/2012, 2. Inserted vide Notification No. 76/2012-Customs (N.T.), Dated 27/08/2012. 3. renumbered vide Notification No. 76/2012-Customs (N.T.), Dated 27/08/2012. Before it was read as:- "(i)" 4. Substituted vide Notification No. 12/2014-Customs (N.T.) dated February 17, 2014, before it was read as, "(ii)  Section 149." 5. Inserted vide Notification No. 12/2014-Customs (N.T.) dated February 17, 2014\ 6. Substituted vide Not. 25/2017 - Dated 31-3-2017, before it was read as, "(i)  Sub-section (5) of section....