TMI BlogAmendment of section 5X X X X Extracts X X X X X X X X Extracts X X X X ..... who shall be the proper officer in relation to such functions. (1B) Within their jurisdiction assigned by the Board, the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, may, by order, assign such functions, as he may deem fit, to an officer of customs, who shall be the proper officer in relation to such functions. ; (b) after sub-section (3), the following sub-se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficers of customs. It is proposed to insert a new sub-section (1A) in the said section so as to empower the Board to assign by notification, such functions as he may deem fit, to an officer of customs, who shall be the proper officer in relation to such functions. It is further proposed to insert a new sub-section (1B) in the said section so as to empower the Principal Commissioner of Customs or C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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