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TMI Blog‘Proper officer’ under the Customs Act, 1962 - assigning functions as the proper officers in relation to the various sections of the Customs ActX X X X Extracts X X X X X X X X Extracts X X X X ..... er 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; (vi) Section 28; 1[(via) Section 28AAA;] (vii) Section 28B; (viii) Section 28BA; 14[(viiia) Section 28DA;] (ix) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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) Section 68; (xvi) Section 69; (xvii) Section 79; (xviii) Section 83; (xix) Section 86; (xx) Section 92; and (xxi) Section 93. 10[(xxii) Section 149 (before grant of order for clearance of goods under section 47 or section 51 of the Customs Act, 1962 as the case may be.] 6. Intelligence Officer in the Directorate General of Revenue Intelligence and Directorate General of Central Excise Intelligence. (i) Section 37; (ii) Section 100; (iii) Section 103; (iv) Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 46; and" 7. Deleted vide Not. 35/2017 - Dated 11-4-2017, before it was read as, "4[(ii) Section 149 (after grant of order for clearance of goods under section 47 or section 51 of the Customs Act ,1962 as the case may be).]" 8. Substituted vide Not. 35/2017 - Dated 11-4-2017, before it was read as, "5[(xxxvii) Section 149 (before grant of order for clearance of goods under section 47 or section 51 of the Customs Act, 1962 as the case may be).]" 9. Inserted vide Not. 35/2017 - Dated 11-4-2017 10. Inserted vide Not. 35/2017 - Dated 11-4-2017 11. Inserted vide Notification No. 115/2017 (Cus.) (N.T.) Dated 14-12-2017 12. Inserted vide Notification No. 44/2018-Customs (N.T.) - Dated 24-05-2018 13. Inser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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