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 ..... artment 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oviso 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) ] 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ] 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) dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .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 bef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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