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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 ..... 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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