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Proper Officers under The Indian Customs Act, 1962
CBIC vide Notification No. 105/2022-Customs (N.T.) dated December 9, 2022, amended the earlier issued Notification No. 26/2022-Customs (N.T.) dated March 31, 2022, issued by the Department of Revenue, Ministry of Finance, Government of India.
CBIC vide Notification No. 26/2022-Customs (N.T.) dated March 31, 2022, assigned the officers mentioned in the column (2) of the table provided in the Notification and the officers above in the rank to the assigned officers, as the proper officers in relation to various functions under the Customs Act, 1962.
Through the amendment, new entries have been inserted under column (3) of the table. The same are as follows:
|S No||Designation of Officers||Sections|
|3||(i) Deputy Commissioner of Customs or Assistant Commissioner of Customs||After the entry (xxvii) following entry has been inserted:|
|(ii) Deputy Commissioner of Customs (Preventive) or Assistant Commissioner of Customs (Preventive), in case of exercising jurisdiction relating to Customs Station||(xxviia) Section 84 (Re-assessment of entries relating to postal goods|
|5||(i) Appraisers or||After the entry (xx), the following entries have been inserted:|
|(ii) Superintendent Customs (Preventive) or||(xxa) Section 84 (assessment)|
|(iii) Superintendents of Central Excise Department who are for the time being posted to a customs port, Customs Airport, Land customs station, Coastal port, customs preventive post, customs intelligence post or a customs warehouse.||(xxb) Section 84 (clearance)|
|7||(i) Examiners or||After the entry (vii), the following entry has been inserted:|
|(ii) Preventive Officers or||(viia) Section 84 (examination)|
|(iii) Inspectors of Central Excise Department who are for the time being posted to a customs port, Customs Airport, Land customs station, Coastal port, customs preventive post, customs intelligence post or a customs warehouse|
Source: CBIC, New Delhi
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Download the Notifications Below:
Corrigendum to Customs Notfn 26-2022 NT
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