‘Proper officer’ under the Customs Act - functions defined for proper officers - Seeks to Amend Notification No. 26/2022-Customs (NT) dated 31.03.2022.

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....022-Customs (N.T.)] S.O. 5773(E).-In exercise of the powers conferred by sub-sections (1A), (4) and (5) of Section 5 read with sub-section (34) of section 2 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 26/2022-Custo....