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TMI Blog‘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 X X X X Extracts X X X X ..... s (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 2nd 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion (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) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 post ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 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)" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t; 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)&q ..... X X X X Extracts X X X X X X X X Extracts X X X X
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