‘Proper officer’ under the Customs Act, 1962 - assigning functions as the proper officers in relation to the various sections of the Customs Act - 40/2012 - Customs - Non Tariff

Extract

Superseded vide NOTIFICATION NO. 26/2022-Customs (N.T.) dated 31-03-2022 Government of India Ministry of Finance (Department of Revenue) Notification No. 40/2012-Customs (N.T.) New Delhi, dated the 2 nd May, 2012. S.O. 993 (E). In exercise of the powers conferred by sub-section (34) of section 2 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs, hereby assigns the officers and above the rank of officers mentioned in Column (2) of the Table below, the functions as the proper 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) Section 30; (x) Sub-section (2) of section 31; (xi) Section 32; (xii) Proviso to section 34; (xiii) Section 35; (xiv) Section 42; (xv) Sub-section (3) of section 45; (xvi) Second Proviso to sub-section (1) of section and sub-section (2) of section 46; (xvii) Section 48; (xviii) Sub-section (3) of section 54; (xix) Section 59; (xx) Section 60; (xxi) Section 61; (xxii) Section 63; (xxiii) Clause (f) of section 64; (xxiv) Section 67; (xxv) Section 72; (xxvi) Section 73; (xxvii) Section 80; (xxviii) Section 85; (xxix) Section 89; (xxx) Section 97; 12 [(xxxa) Section 99A;] (xxxi) Sub-section (1A) of section 110; 13 [ (xxxi a) second proviso to Section 124; ] (xxxii) Section 129A; (xxxiii) Section 129DD; (xxxiv) Section 129E; (xxxv) Section 130D; and (xxxvi) Section 142. 8 [ (xxxvii) 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; ] 4. Deputy Director or Assistant Director in the Directorate General of Revenue Intelligence and Directorate General of Central Excise Intelligence. 2 [ (i) sub-section (3) of section 28AAA. ] 3 [ (ia) ] Section 28B; and 15 [ (ib) Section 28DA; ] (ii) ] Section 72. 11 [(iii) Section 108B] 5. Superintendent of Customs and Central Excise or Appraiser (i) Section 13; (ii) Section 14; (iii) Sub-sections (2), (3), (4) and (6) of section 17; (iv) Section 19; 9 [ (iva) Section 30; ] 16 [ (ivb) section 30A; ] (v) Section 40; (vi) Section 41; 17 [ (via) section 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) Section 106; (v) Section 106A; (vi) Sub-sections (1) and (3) of section 110; (viii) Section 144; and (ix) Section 145. 7. Inspector of Customs and Central Excise or Preventive Officer or Examining Officer. (i) Sub-section (1) of section 31; (ii) Section 34 excluding proviso to the section; (iii) Section 37; (iv) Section 38; (v) Section 39; (vi) Clause (a) of sub-section (2) of section 45; (vii) Section 77; (viii) Section 94; (ix) Section 95; (x) Section 100; (xi) Section 103; (xii) Section 106; (xiii) Section 106A; (xiv) Sub-sections (1) and (3) of section 110; (xv) Section 144; and (xvi) Section 145. 11 [8. Principal Additional Director General or Additional Director General, Directorate of Revenue Intelligence (Headquarters) (i) Section 108A] [F.No. 437/1/2011-Dir (Cus)] (Vikas) Under Secretary to the Government of India ******************** Notes:- 1. Inserted vide Notification No. 53/2012-Customs- (N.T.), Dated 21/06/2012 , 2. Inserted vide Notification No. 76/2012-Customs (N.T.), Dated 27/08/2012. 3. renumbered vide Notification No. 76/2012-Customs (N.T.), Dated 27/08/2012. Before it was read as:- (i) 4. Substituted vide Notification No. 12/2014-Customs (N.T.) dated February 17, 2014, befor e it was read as, (ii) Section 149. 5. Inserted vide Notification No. 12/2014-Customs (N.T.) dated February 17, 2014\ 6. Substituted vide Not. 25/2017 - Dated 31-3-2017 , before it was read as, (i) Sub-section (5) of section 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. Inserted vide Notification No. 43/2019-Customs(N.T.) dated 18-06-2019 14. Inserted vide NOTIFICATION NO. 89/2020-Customs (N.T.) dated 17-09-2020 w.e.f. 21-09-2020 15. Inserted vide NOTIFICATION NO. 89/2020-Customs (N.T.) dated 17-09-2020 w.e.f. 21-09-2020 16. Inserted vide NOTIFICATION NO. 89/2020-Customs (N.T.) dated 17-09-2020 w.e.f. 21-09-2020 17. Inserted vide NOTIFICATION NO. 89/2020-Customs (N.T.) dated 17-09-2020 w.e.f. 21-09-2020 18. Inserted vide NOTIFICATION NO. 89/2020-Customs (N.T.) dated 17-09-2020 w.e.f. 21-09-2020

26/2022 - Dated: 31-3-2022 - Customs - Non Tariff - ‘Proper officer’ under the Customs Act, 1962 - assigning functions to officers and to officers in rank above to them as proper officers.
89/2020 - Dated: 17-9-2020 - Customs - Non Tariff - Seeks to amend Notification No. 40/2012-Customs (N.T.), dated the 2nd May, 2012
43/2019 - Dated: 18-6-2019 - Customs - Non Tariff - Proper officer for Customs (Supplementary Notice) Regulations, 2019