Background:
The CBIC vide Notification No. 26/2022-Customs (N.T.) dated March 31, 2022, assign 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.
Notification:
The CBIC vide Notification No. 105/2022-Customs (N.T.) dated December 9, 2022 amended the Notification No. 26/2022-Customs (N.T.) dated March 31, 2022, issued by the Department of Revenue, Ministry of Finance, Government of India.
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 |
|
(1) |
(2) |
(3) |
|
3. |
(i) Deputy Commissioner of Customs or Assistant Commissioner of Customs
(ii) Deputy Commissioner of Customs (Preventive) or Assistant Commissioner of Customs (Preventive), in case of exercising jurisdiction relating to Customs Station. |
After the entry (xxvii) following entry has been inserted: (xxviia) Section 84 (Re-assessment of entries relating to postal goods |
|
5. |
(i) Appraisers or
(ii) Superintendent Customs (Preventive) or (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. |
After the entry (xx), the following entries have been inserted:
|
|
7. |
(i) Examiners or
(ii) Preventive Officers or (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. |
After the entry (vii), the following entry has been inserted: (viia) Section 84 (examination) |
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1009570/ENG/Notifications
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