‘Proper officer’ under the Customs Act - functions defined for proper officers - Seeks to Amend Notification No. 26/2022-Customs (NT) dated 31.03.2022. - 105/2022 - Customs - Non Tariff

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 9th December, 2022 [No.105/2022-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-Customs (N.T.), dated the 31st March, 2022 , published in the Gazette of India Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 1542(E) , dated the 31st March, 2022, namely:- In the said notification, in the Table,- (i) in Sr. No.3, in column (3), after the entry (xxvii), the following entry shall be inserted, namely:-- (3) (xxviia) Section 84 (Re-assessment of entries relating to postal goods) ; (ii) in Sr. No.5, in column (3), after the entry (xx), the following entries shall be inserted, namely:- (3) (xxa) Section 84 (assessment) (xxb) Section 84 (clearance) ; (iii) in Sr. No.7, in column (3), after the entry (vii), the following entry shall be inserted, namely :- (3) (viia) Section 84 (examination) . 2. This notification shall come in force from the date of its publication in the Official Gazette. [F. No. 450/72/2021-Cus IV] ANANTH R ATHAKRISHNAN, Dy. Secy. Note : The principal notification no. 26/2022-Customs (N.T) dated the 31st March, 2022 was published in the Gazette of India Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 1542(E) , dated the 31st March, 2022 , read with corrigendum dated the 4th April, 2022 published in the Gazette of India Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 1601 (E) dated the 4th April, 2022 and was amended, vide notification no. 61/2022-Customs (N.T.) dated the 14th July, 2022 and published in the Gazette of India Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 3186(E), dated the 14th July, 2022 .