‘Proper officer’ under the Customs Act, 1962 - assigning functions to officers and to officers in rank above to them as proper officers.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Revenue), No. 40/2012 - Customs (N.T.), dated the 2nd May, 2012 published in the Gazette of India Extraordinary, Part II, Section 3, Sub-section (ii), vide, number S.O.993 (E), dated the 2^nd May, 2012, except as respects things done or omitted to be done before such supersession, the Central Board of Indirect Taxes and Customs, hereby assigns the officers mentioned in column (2) of the Table and the officers above in rank to them, as the proper officers in relation to the various functions as specified in the sections of the said Act mentioned against the corresponding entry in column (3) of the said Table : TABLE S.No. Designation of Officers Sections (1) (2) (3) 1. (i) Principal Commissioner of Customs or ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2 (xxvi) Section 73 (xxvii) Section 80 ^52[(xxviia) Section 84 (Re-assessment of entries relating to postal goods)] (xxviii) Section 85 (xxix) Section 89 (xxx) Section 97 (xxxi) Section 99A (xxxii) Sub-section (1A) of section 110 (xxxiii) second proviso to Section 124 (xxxiv) Section 129A (xxxv) Section 129DD (xxxvi) Section 129E (xxxvii) Section 130D (xxxviii) Section 142 (xxxix) Section 149 (after grant of order for clearance of goods under section 47 or section 51) 4. (i) Deputy Commissioner of Customs (Preventive) or Assistant Commissioner of Customs (Preventive)  (ii) Deputy Director of Revenue Intelligence or Assistant Director of Revenue Intelligence ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Intelligence ^25[(i)] Section 37 ^26[(ii)] Section 100 ^27[(iii)] Section 103 ^28[(iv)] Sections 106 ^29[(v)] Section 106A ^55[(vi) Sub -sections (1), (3) and (5) of Section 110] ^31[(vii)] Section 144 ^32[(viii)] Section 145 7. (i) Examiners or (ii) Preventive Officers or (iii) Inspectors of Central Excise Department who are for the time being posted to a customs port, Customs Airport, Land customs station, Coastal port, customs preventive post, customs intelligence post or a customs warehouse. ^33[(i)] Sub-section (1) of Section 31 ^34[(ii)] Section 34 excluding proviso to the Section ^35[(iii)] Section 37 ^36[(iv)] Section 38 ^37[(v)] Section 39 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d 04-04-2022 before it was read as, "(xxviii)" 5.  Corrected vide Corrigendum No. S.O. 1601(E) dated 04-04-2022 before it was read as, "(xxix)" 6.  Corrected vide Corrigendum No. S.O. 1601(E) dated 04-04-2022 before it was read as, "(xxx)" 7.  Corrected vide Corrigendum No. S.O. 1601(E) dated 04-04-2022 before it was read as, "(xxxi)" 8.  Corrected vide Corrigendum No. S.O. 1601(E) dated 04-04-2022 before it was read as, "(xxxii)" 9.  Corrected vide Corrigendum No. S.O. 1601(E) dated 04-04-2022 before it was read as, "(xxxiii)" 10. Corrected vide Corrigendum No. S.O. 1601(E) dated 04-04-2022 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....it was read as, "(xlvi)" 23.  Corrected vide Corrigendum No. S.O. 1601(E) dated 04-04-2022 before it was read as, "(xlvii)" 24.  Corrected vide Corrigendum No. S.O. 1601(E) dated 04-04-2022 before it was read as, "(xlviii)" 25.  Corrected vide Corrigendum No. S.O. 1601(E) dated 04-04-2022 before it was read as, "(ix)" 26.  Corrected vide Corrigendum No. S.O. 1601(E) dated 04-04-2022 before it was read as, "(x)" 27.  Corrected vide Corrigendum No. S.O. 1601(E) dated 04-04-2022 before it was read as, "(xi)" 28.  Corrected vide Corrigendum No. S.O. 1601(E) dated 04-04-2022 before it was rea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....orrected vide Corrigendum No. S.O. 1601(E) dated 04-04-2022 before it was read as, "(xxv)" 42.  Corrected vide Corrigendum No. S.O. 1601(E) dated 04-04-2022 before it was read as, "(xxvi)" 43.  Corrected vide Corrigendum No. S.O. 1601(E) dated 04-04-2022 before it was read as, "(xxvii)" 44.  Corrected vide Corrigendum No. S.O. 1601(E) dated 04-04-2022 before it was read as, "(xxviii)" 45.  Corrected vide Corrigendum No. S.O. 1601(E) dated 04-04-2022 before it was read as, "(xxix)" 46.  Corrected vide Corrigendum No. S.O. 1601(E) dated 04-04-2022 before it was read as, "(xxx)" 47.  Correc....