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Dated: 24.02.2024
Understanding the Powers & Jurisdiction of Customs Officers under the Indian Law
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In exercise of the powers conferred by sub-sections (1A), (4) and (5) of section 5 read with sub-section (34) of section 2 of the Customs Act, 1962 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 per the given table below.
Section 5. Powers of officers of customs:-
(1A) Without prejudice to the provisions contained in sub-section (1), the Board may, by notification, assign such functions as it may deem fit, to an officer of customs, who shall be the proper officer in relation to such functions.
(4) In specifying the conditions and limitations referred to in sub-section (1), and in assigning functions under sub-section (1A), the Board may consider any one or more of the following criteria, including, but not limited to––
(a) territorial jurisdiction;
(b) persons or class of persons;
(c) goods or class of goods;
(d) cases or class of cases;
(e) computer assigned random assignment;
(f) any other criterion as the Board may, by notification, specify.
(5) The Board may, by notification, wherever necessary or appropriate, require two or more officers of customs (whether or not of the same class) to have concurrent powers and functions to be performed under this Act.
Definition of Proper Officer:
Section-2/Sub-section (34) “Proper Officer”, in relation to any functions to be performed under this Act, means the officer of customs who is assigned those functions by the Board or the Principal Commissioner of Customs or Commissioner of Customs under section 5.
It is extremely important to note here that the powers vested section-wise to the respective officers are not absolute in nature and subject to the provisions of 110AA* as per Circular No. 07/2022-Customs Dtd 31.03.2022 and subject to submission of findings/reports to the officer of the original jurisdiction only.
For the officers from DRI please refer to Notification No.25/2022-Customs (N.T.) dtd 31.03.2022
For Field Formations except DRI please refer to Notification No 24/2022-Customs (NT) dtd 31.03.2022
Section Wise Powers vested to the “Proper Officer” of Customs
| S. No | Designation of Officers | Sections | Applicable Sections as defined |
| 1 | (i) Principal Commissioner of Customs or Commissioner of Customs | Section 33 | Section 33. Unloading and loading of goods at approved places only |
| (ii) Principal Commissioner of Customs (Preventive) or Commissioner of Customs (Preventive), in case of exercising jurisdiction under Customs Station. | |||
| 2 | (i) Additional Commissioner of Customs or Joint Commissioner of Customs | Third proviso to sub-sections (3), and (5) of section 46 | Clearance of Imported goods : Section 46. Entry of goods on importation |
| (ii) Additional Commissioner of Customs (Preventive) or Joint Commissioner of Customs (Preventive), in case of exercising jurisdiction relating to Customs Station. | Sub Section-(3) The importer shall present the bill of entry under sub-section (1) [before the end of the day (including holidays) preceding the day] on which the aircraft or vessel or vehicle carrying the goods arrives at a customs station at which such goods are to be cleared for home consumption or warehousing/ Sub Section-(5) If the proper officer is satisfied that the interests of revenue are not prejudicially affected and that there was no fraudulent intention, he may permit substitution of a bill of entry for home consumption for a bill of entry for warehousing or vice versa. | ||
| 3 | (i) Deputy Commissioner of Customs or Assistant Commissioner of Customs | (i) Sub-section (5) of section 17 | Section 17. Assessment of duty/Sub-Section (5) Where any re-assessment done under sub-section (4) is contrary to the self-assessment done by the importer or exporter and in cases other than those where the importer or exporter, as the case may be, confirms his acceptance of the said re- assessment in writing, the proper officer shall pass a speaking order on the re-assessment, within fifteen days from the date of re-assessment of the bill of entry or the shipping bill, as the case may be. |
| (ii) Deputy Commissioner of Customs (Preventive) or Assistant Commissioner of Customs (Preventive), in case of exercising jurisdiction relating to Customs Station. | (ii) Section 18 | Section 18. Provisional assessment of duty | |
| (iii) Section 21 | Section 21. Goods derelict, wreck, etc | ||
| (iv) Section 22 | Section 22. Abatement of duty on damaged or deteriorated goods | ||
| (v) Section 26A | Section 26A. Refund of import duty in certain cases | ||
| (vi) Section 28 | Section 28-Recovery of duties not levied or not paid or short-levied or short- paid or erroneously refunded | ||
| (vii) Section 28AAA | Section 28AAA. Recovery of duties in certain cases | ||
| (viii) Section 28B | Section-28B: Duties collected from the buyer to be deposited with the Central Government. | ||
| (ix) Section 28BA | Section 28BA: Provisional attachment to protect revenue in certain cases | ||
| (x) Section 28DA | Section 28DA: Procedure regarding claim of preferential rate of duty | ||
| (xi) Section 30 | Section 30: Delivery of arrival manifest, import manifest or import report | ||
| (xii) Sub-section (2) of section 31 | Section 31: Imported goods not to be unloaded from vessel until entry inwards granted/Sub-Section (2)– No order under sub-section (1) shall be given until an [arrival manifest or import manifest] has been delivered or the proper officer is satisfied that there was sufficient cause for not delivering it. | ||
| (xiii) Section 32 | Section 32: Imported goods not to be unloaded unless mentioned in arrival manifest, import manifest or import report | ||
| (xiv) Proviso to section 34 | Section 34: Goods not to be unloaded or loaded except under supervision of customs officer | ||
| (xv) Section 35 | Section 35: Restrictions on goods being water-borne | ||
| (xvi) Section 42 | Section 42: No conveyance to leave without written order | ||
| (xvii) Sub-section (3) of section 45 | Section 45: Restrictions on custody and removal of imported goods/Sub-Section(3)– Notwithstanding anything contained in any law for the time being in force, if any imported goods are pilferred after unloading thereof in a customs area while in the custody of a person referred to in sub-section (1), that person shall be liable to pay duty on such goods at the rate prevailing on the date of delivery of an [arrival manifest or import manifest] or, as the case may be, an import report to the proper officer under section 30 for the arrival of the conveyance in which the said goods were carried.] | ||
| (xviii) Second Proviso to sub- section (1) of section 46 and sub-section (2) of section 46 | Clearance of Imported goods : Section 46. Entry of goods on importation/Sub-Section (1) The importer of any goods, other than goods intended for transit or transhipment, shall make entry thereof by presenting [electronically] [on the customs automated system] to the proper officer a bill of entry for home consumption or warehousing [in such form and manner as may be prescribed] : [ Provided that the [Principal Commissioner of Customs or Commissioner of Customs] may, in cases where it is not feasible to make entry by presenting electronically [on the customs automated system] , allow an entry to be presented in any other manner: Provided further that if the importer makes and subscribes to a declaration before the proper officer, to the effect that he is unable for want of full information to furnish all the particulars of the goods required under this sub-section, the proper officer may, pending the production of such information, permit him, previous to the entry thereof (a) to examine the goods in the presence of an officer of customs, or (b) to deposit the goods in a public warehouse appointed under section 57 without warehousing the same. (2) Save as otherwise permitted by the proper officer, a bill of entry shall include all the goods mentioned in the bill of lading or other receipt given by the carrier to the consignor. |
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| (xix) Section 48 | Clearance of Imported goods : Section 48. Procedure in case of goods not cleared, warehoused, or transhipped within [thirty days] after unloading. |
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| (xx) Sub-section (3) of section 54 | Section 54: Transhipment of certain goods without payment of duty/Sub-Section (3)– Where any goods imported into a customs station are mentioned in the 5 [arrival manifest or import manifest] or the import report, as the case may be, as for transhipment -(a) to any major port as defined in the Indian Ports Act, 1908 (15 of 1908), or the customs airport at Mumbai, Calcutta, Delhi or Chennai or any other customs port or customs airport which the Board may, by notification in the Official Gazette, specify in this behalf, or(b) to any other customs station and the proper officer is satisfied that the goods are bona fide intended for transhipment to such customs station,
the proper officer may allow the goods to be transhipped, without payment of duty, subject to such conditions as may be prescribed for the due arrival of such goods at the customs station to which transhipment is allowed.] |
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| (xxi) Section 59 | Section 59: Warehousing bond | ||
| (xxii) Section 60 | Section 60: Permission for removal of goods for deposit in warehouse | ||
| (xxiii) Section 61 | Section 61: Period for which goods may remain warehoused | ||
| (xxiv) Section 67 | Section 67: Removal of goods from one warehouse to another | ||
| (xxv) Section 72 | Section 72:Goods improperly removed from warehouse, etc | ||
| (xxvi) Section 73 | Section 73: Cancellation and return of warehousing bond | ||
| (xxvii) Section 80 | Baggage: Section 80: Temporary detention of baggage |
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| (xxviii) Section 85 | Stores: Section 85: Stores may be allowed to be warehoused without assessment to duty |
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| (xxix) Section 89 | Stores: Section 89: Stores to be free of export duty |
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| (xxx) Section 97 | Section 97: No coasting vessel to leave without written order | ||
| (xxxi) Section 99A | Section 99A: Audit | ||
| (xxxii) Sub-section (1A) of section 110 | Section 110. Seizure of goods, documents and things. Sub-Section- (1A) The Central Government may, having regard to the perishable or hazardous nature of any goods, depreciation in the value of the goods with the passage of time, constraints of storage space for the goods or any other relevant considerations, by notification in the Official Gazette, specify the goods or class of goods which shall, as soon as may be after its seizure under sub-section (1), be disposed of by the proper officer in such manner as the Central Government may, from time to time, determine after following the procedure hereinafter specified.] | ||
| (xxxiii) second proviso to Section 124 | Section 124. Issue of show cause notice before confiscation of goods, etc./Second Proviso- (b) is given an opportunity of making a representation in writing within such reasonable time as may be specified in the notice against the grounds of confiscation or imposition of penalty mentioned therein; and | ||
| (xxxiv) Section 129A | Section 129A: Appeals to the Appellate Tribunal | ||
| (xxxv) Section 129DD | Section 129DD: Revision by Central Government | ||
| (xxxvi) Section 129E | Section 129E: Deposit of certain percentage of duty demanded or penalty imposed before filing appeal | ||
| (xxxvii) Section 130D | Section 130D: Decision of High Court or Supreme Court on the case stated | ||
| (xxxviii) Section 142 | Section 142: Recovery of sums due to Government. | ||
| (xxxix) Section 149 (after grant of order for clearance of goods under section 47 or section 51) | Section 149: Amendment of documents | ||
| 4 | (i) Deputy Commissioner of Customs (Preventive) or Assistant Commissioner of Customs (Preventive) | (i) Section 28 read with section 17, subject to section 110AA* | Section 28: Recovery of [duties not levied or not paid or short-levied or short- paid] or erroneously refunded/ Section 17: Assessment of duty/ Section 110AA*: Action subsequent to inquiry, investigation or audit or any other specified purpose |
| (ii) Deputy Director of Revenue Intelligence or Assistant Director of Revenue Intelligence | (ii) Section 28B (iii)Section 28DA | Section-28B: Duties collected from the buyer to be deposited with the Central Government/ Section-28DA: Procedure regarding claim of preferential rate of duty | |
| 5 | (i) Appraisers or | (i) Section 14 | Section 14: Valuation of goods |
| (ii) Superintendent Customs (Preventive) or | (ii) Sub-sections (2), (3), and (4) of Section 17 | Section 17: Assessment of duty/Sub-Section-2: The proper officer may verify the [the entries made under section 46 or section 50 and the self assessment of goods referred to in sub-section (1)] and for this purpose, examine or test any imported goods or export goods or such part thereof as may be necessary/Sub-Section-3: For [the purposes of verification] under sub-section (2), the proper officer may require the importer, exporter or any other person to produce any document or information, whereby the duty leviable on the imported goods or export goods, as the case may be, can be ascertained and thereupon, the importer, exporter or such other person shall produce such document or furnish such information./Sub-Section-4: Where it is found on verification, examination or testing of the goods or otherwise that the self- assessment is not done correctly, the proper officer may, without prejudice to any other action which may be taken under this Act, re-assess the duty leviable on such goods. | |
| (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. | (iii) Section 19 | Section 19: Determination of duty where goods consist of articles liable to different rates of duty | |
| (iv) Section 30 | Section 30: Delivery of [arrival manifest, import manifest] or import report | ||
| (v) Section 30A | Section-30A: Passenger and crew arrival manifest and passenger name record information | ||
| (vi) Section 40 | Section 40: Export goods not to be loaded unless duly passed by proper officer | ||
| (vii) Section 41 | Section 41: Delivery of [departure manifest, export manifest] or export report | ||
| (viii) Section 41A | Section 41A: Passenger and crew departure manifest and passenger name record information | ||
| (ix) Clause (b) of sub-section 2 of Section 45 | Section 45(2)- (2) The person having custody of any imported goods in a customs area, whether under the provisions of sub-section (1) or under any law for the time being in force/Clause (b)– shall not permit such goods to be removed from the customs area or otherwise dealt with, except under and in accordance with the permission in writing of the proper officer [or in such manner as may be prescribed] . | ||
| (x) Sub-sections (1) and (4) of Section 46 | Section 46(1): The importer of any goods, other than goods intended for transit or transhipment, shall make entry thereof by presenting [electronically] [on the customs automated system] to the proper officer a bill of entry for home consumption or warehousing [in such form and manner as may be prescribed]/Section 46(4): The importer while presenting a bill of entry shall make and subscribe to a declaration as to the truth of the contents of such bill of entry and shall, in support of such declaration, produce to the proper officer the invoice, if any, [and such other documents relating to the imported goods as may be prescribed]. | ||
| (xi) Section 47 | Clearance of Imported goods : Section 47: Clearance of goods for home consumption. |
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| (xii) Section 50 | Clearance of export goods: Section 50: Entry of goods for exportation |
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| (xiii) Section 51 | Clearance of export goods: Section 51: Clearance of goods for exportation |
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| (xiv) Section 53 | Section 53: Transit of certain goods without payment of duty | ||
| (xv) Section 54 | Section 54: Transhipment of certain goods without payment of duty | ||
| (xvi) Section 62 | Section 62: Control over warehoused goods/Now stands omitted in the Act vide section 129 of the Finance Act, 2016 | ||
| (xvii) Section 68 | Section 68: Clearance of warehoused goods for home consumption | ||
| (xviii) Section 69 | Section 69: Clearance of warehoused goods for [export] | ||
| (xix) Section 79 | Baggage: Section 79: Bona fide baggage exempted from duty |
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| (xx) Section 83 | Goods imported or exported by post: Section 83: Rate of duty and tariff valuation in respect of goods imported or exported by [post or courier] |
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| (xxi) Section 86 | Stores: Section 86: Transit and transhipment of stores |
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| (xxii) Section 92 | Section 92: Entry of coastal goods | ||
| (xxiii) Section 93 | Section 93: Coastal goods not to be loaded until bill relating thereto is passed, etc | ||
| (xxiv) Section 149 (before grant of order for clearance of goods under Section 47 or Section 51) | Section 149: Amendment of documents | ||
| 6 | Intelligence Officer in the Directorate General of Revenue Intelligence | (i) Section 37 | Section 37: Power to board conveyances |
| (ii) Section 100 | Section 100: Power to search suspected persons entering or leaving India, etc | ||
| (iii) Section 103 | Section 103: Power to screen or X-ray bodies of suspected persons for detecting secreted goods | ||
| (iv) Sections 106 | Section 106: Power to stop and search conveyances | ||
| (v) Section 106A | Section 106A: Power to inspect | ||
| (vi) Sub-sections (1) and (3) of Section 110 | Section 110. Seizure of goods, documents and things/ Sub-Section (1)-If the proper officer has reason to believe that any goods are liable to confiscation under this Act, he may seize such goods/Sub-Section (3)– The proper officer may seize any documents or things which, in his opinion, will be useful for, or relevant to, any proceeding under this Act | ||
| (vii) Section 144 | Section 144: Power to take samples | ||
| (viii) Section 145 | Section 145: Owner, etc. to perform operations incidental to compliance with customs law | ||
| 7 | (i) Examiners or | (i) Sub-section (1) of Section 31 | Section 31. Imported goods not to be unloaded from vessel until entry inwards granted/ Sub-Section (1)- The master of a vessel shall not permit the unloading of any imported goods until an order has been given by the proper officer granting entry inwards to such vessel |
| (ii) Preventive Officers or | (ii) Section 34 excluding proviso to the Section | Section 34: Goods not to be unloaded or loaded except under supervision of customs officer | |
| (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. | (iii) Section 37 | Section 37: Power to board conveyances | |
| (iv) Section 38 | Section 38: Power to require production of documents and ask questions | ||
| (v) Section 39 | Section 39: Export goods not to be loaded on vessel until entry-outwards granted | ||
| (vi) Clause (a) of sub-section (2) of Section 45 | Clearance of Imported goods : Section 45: Restrictions on custody and removal of imported goods/ Sub-Section 2: The person having custody of any imported goods in a customs area, whether under the provisions of sub-section (1) or under any law for the time being in force, – Clause (a) shall keep a record of such goods and send a copy thereof to the proper officer |
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| (vii) Section 77 | Baggage: Section 77: Declaration by owner of baggage |
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| (viii) Section 94 | Section 94: Clearance of coastal goods at destination | ||
| (ix) Section 95 | Section 95: Master of a coasting vessel to carry an advice book | ||
| (x) Section 100 | Section 100: Power to search suspected persons entering or leaving India, etc. | ||
| (xi) Section 103 | Section 103: Power to screen or X-ray bodies of suspected persons for detecting secreted goods | ||
| (xii) Section 106 | Section 106: Power to stop and search conveyances | ||
| (xiii) Section 106A | Section 106A: Power to inspect | ||
| (xiv) Sub-sections (1) and (3) of Section 110 | Section 110. Seizure of goods, documents and things/ Sub-Section (1)-If the proper officer has reason to believe that any goods are liable to confiscation under this Act, he may seize such goods/Sub-Section (3)– The proper officer may seize any documents or things which, in his opinion, will be useful for, or relevant to, any proceeding under this Act | ||
| (xv) Section 144 | Section 144: Power to take samples | ||
| (xvi) Section 145 | Section 145: Owner, etc., to perform operations incidental to compliance with customs law | ||
| 8 | Principal Additional Director General of Revenue Intelligence or Additional Director General of Revenue Intelligence | (i) Section 108A | Section 108A: Obligation to furnish information |
| (ii) Section 108B | Section 108B: Penalty for failure to furnish information return | ||
| 9 | Inspector or Examiner posted in Commissionerate of Customs (Audit) | Section 99A | Section 99A: Audit |
*Section 110AA. Action subsequent to inquiry, investigation or audit or any other specified purpose:-
Where in pursuance of any proceeding, in accordance with Chapter XIIA or this Chapter, if an officer of customs has reasons to believe that––
(a) any duty has been short-levied, not levied, short-paid or not paid in a case where assessment has already been made;
(b) any duty has been erroneously refunded;
(c) any drawback has been erroneously allowed; or
(d) any interest has been short-levied, not levied, short-paid or not paid, or erroneously refunded,
then such officer of customs shall, after causing inquiry, investigation, or as the case may be, audit, transfer the relevant documents, along with a report in writing—
(i) to the proper officer having jurisdiction, as assigned under section 5 in respect of assessment of such duty, or to the officer who allowed such refund or drawback; or
(ii) in case of multiple jurisdictions, to an officer of customs to whom such matter is assigned by the Board, in exercise of the powers conferred under section 5,
and thereupon, power exercisable under sections 28, 28AAA or Chapter X, shall be exercised by such proper officer or by an officer to whom the proper officer is subordinate in accordance with sub-section (2) of section 5].
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