‘Proper officer’ under the Customs Act, 1962 - assigning functions to officers and to officers in rank above to them as proper officers. - 26/2022 - Customs - Non Tariff

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 26/2022-Customs (N.T.) New Delhi, the 31st March , 2022 S.O. 1542(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) (hereinafter referred to as the said Act) and in supersession of notification of the Government of India in the Ministry of Finance (Department of 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 Commissioner of Customs (ii) Principal Commissioner of Customs (Preventive) or Commissioner of Customs (Preventive), in case of exercising jurisdiction under Customs Station. Section 33 2. (i) Additional Commissioner of Customs or Joint Commissioner of Customs (ii) Additional Commissioner of Customs (Preventive) or Joint Commissioner of Customs (Preventive), in case of exercising jurisdiction relating to Customs Station. Third proviso to sub-sections (3), and (5) of section 46 3. (i) Deputy Commissioner of Customs or Assistant Commissioner of Customs (ii) Deputy Commissioner of Customs (Preventive) or Assistant Commissioner of Customs (Preventive), in case of exercising jurisdiction relating to Customs Station. (i) Sub-section (5) of section 17 (ii) Section 18 (iii) Section 21 (iv) Section 22 (v) Section 26A (vi) Section 28 (vii) Section 28AAA (viii) Section 28B (ix) Section 28BA (x) Section 28DA (xi) Section 30 (xii) Sub-section (2) of section 31 (xiii) Section 32 (xiv) Proviso to section 34 (xv) Section 35 (xvi) Section 42 (xvii) Sub-section (3) of section 45 (xviii) Second Proviso to sub-section (1) of section 46 and sub-section (2) of section 46 (xix) Section 48 (xx) Sub-section (3) of section 54 (xxi) Section 59 (xxii) Section 60 (xxiii) Section 61 (xxiv) Section 67 (xxv) Section 72 (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 (i) Section 28 read with section 17, subject to section 110AA (ii) Section 28B (iii) Section 28DA 51 [ 4A. Deputy Director of Revenue Intelligence or Assistant Director of Revenue Intelligence Section 109A ] 5. (i) Appraisers or (ii) Superintendent Customs (Preventive) or (iii) Superintendents 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. 1 [ (i) ] Section 14 2 [ (ii) ] Sub-sections (2), (3), and (4) of Section 17 3 [ (iii) ] Section 19 4 [ (iv) ] Section 30 5 [ (v) ] Section 30A 6 [ (vi) ] Section 40 7 [ (vii) ] Section 41 8 [ (viii) ] Section 41A 9 [ (ix) ] Clause (b) of sub-section 2 of Section 45 10 [ (x) ] Sub-sections (1) and (4) of Section 46 11 [ (xi) ] Section 47 12 [ (xii) ] Section 50 13 [ (xiii) ] Section 51 14 [ (xiv) ] Section 53 15 [ (xv) ] Section 54 16 [ (xvi) ] Section 62 17 [ (xvii) ] Section 68 18 [ (xviii) ] Section 69 19 [ (xix) ] Section 79 20 [ (xx) ] Section 83 53 [ (xxa) Section 84 (assessment) (xxb) Section 84 (clearance) ] 21 [ (xxi) ] Section 86 22 [ (xxii) ] Section 92 23 [ (xxiii) ] Section 93 24 [ (xxiv) ] Section 149 (before grant of order for clearance of goods under Section 47 or Section 51 ) 6. Intelligence Officer in the Directorate General of Revenue Intelligence 25 [ (i) ] Section 37 26 [ (ii) ] Section 100 27 [ (iii) ] Section 103 28 [ (iv) ] Sections 106 29 [ (v) ] Section 106A 30 [ (vi) ] Sub-sections (1) and (3) 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 38 [ (vi) ] Clause (a) of sub-section (2) of Section 45 39 [ (vii) ] Section 77 54 [ (viia) Section 84 (examination) ] 40 [ (viii) ] Section 94 41 [ (ix) ] Section 95 42 [ (x) ] Section 100 43 [ (xi) ] Section 103 44 [ (xii) ] Section 106 45 [ (xiii) ] Section 106A 46 [ (xiv) ] Sub-sections (1) and (3) of Section 110 47 [ (xv) ] Section 144 48 [ (xvi) ] Section 145 8. Principal Additional Director General of Revenue Intelligence or Additional Director General of Revenue Intelligence 49 [ (i) ] Section 108A 50 [ (ii) ] Section 108B 9. Inspector or Examiner posted in Commissionerate of Customs (Audit) Section 99A 2. The functions to be performed by the officers referred in Table except at Sl.No.1 shall be as assigned in terms of sub-section (1B) of section 5 of the said Act. 3. This notification shall come into force from the date of publication in the Official Gazette. [F. No. 450/72/2021-Cus IV] ANANTH RATHAKRISHNAN, Dy. Secy. (Customs) ************ NOTES:- 1. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 04-04-2022 before it was read as, (xxv) 2. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 04-04-2022 before it was read as, (xxvi) 3. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 04-04-2022 before it was read as, (xxvii) 4. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 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 before it was read as, (xxxiv) 11. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 04-04-2022 before it was read as, (xxxv) 12. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 04-04-2022 before it was read as, (xxxvi) 13. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 04-04-2022 before it was read as, (xxxvii) 14. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 04-04-2022 before it was read as, (xxxviii) 15. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 04-04-2022 before it was read as, (xxxix) 16. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 04-04-2022 before it was read as, (xl) 17. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 04-04-2022 before it was read as, (xli) 18. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 04-04-2022 before it was read as, (xlii) 19. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 04-04-2022 before it was read as, (xliii) 20. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 04-04-2022 before it was read as, (xliv) 21. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 04-04-2022 before it was read as, (xlv) 22. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 04-04-2022 before 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 read as, (xii) 29. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 04-04-2022 before it was read as, (xiii) 30. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 04-04-2022 before it was read as, (xiv) 31. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 04-04-2022 before it was read as, (xv) 32. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 04-04-2022 before it was read as, (xvi) 33. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 04-04-2022 before it was read as, (xvii) 34. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 04-04-2022 before it was read as, (xviii) 35. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 04-04-2022 before it was read as, (xix) 36. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 04-04-2022 before it was read as, (xx) 37. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 04-04-2022 before it was read as, (xxi) 38. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 04-04-2022 before it was read as, (xxii) 39. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 04-04-2022 before it was read as, (xxiii) 40. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 04-04-2022 before it was read as, (xxiv) 41. Corrected 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. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 04-04-2022 before it was read as, (xxxi) 48. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 04-04-2022 before it was read as, (xxxii) 49. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 04-04-2022 before it was read as, (iii) 50. Corrected vide CORRIGENDUM NO. S.O. 1601(E) dated 04-04-2022 before it was read as, (iv) 51. Inserted vide Notification No. 61/2022-CUSTOMS (N.T.) dated 13-07-2022 52. Inserted vide Notification No.105/2022-Customs (N.T.) dated 09-12-2022 53. Inserted vide Notification No.105/2022-Customs (N.T.) dated 09-12-2022 54. Inserted vide Notification No.105/2022-Customs (N.T.) dated 09-12-2022