Proper Officer in Customs in Relation to Specific Acts of Customs Act 1962 and Functions There Under

by

Understanding the Provisions of Proper Officer in Customs is of utmost important  for many reasons. The officers can save themselves from legal fallouts of their actions having been tendered as “invalid”. In technical terms, when you as an officer engage in an act/activity that is not within your authority, your acts are “ultra vires”

So, an action to be valid (intra vires), you should be pretty much conversant with the provisions in Place. Customs Notification 40/2012 (N.T.) dated May 2nd, 2012 is the dependable notification from CBIC that lays down the “intra vires” actions that you can take in course of disposing your duties. Few amendments or entries through subsequent board’s notifications have been there, but the cited resource is the  principal Notification to give you a comprehensive picture.

So, below is the Notification 40/2012 (N.T.) dated May 2nd, 2012 to help you understand the concept of “proper officer”

……………………………………………………………………………………………..

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii)]

Government of India,
Ministry of Finance,
(Department of Revenue)

Notification No. 40/2012-Customs (N.T.)

New Delhi, dated the 2nd May, 2012.

S.O.     (E). – In exercise of the powers conferred by sub-section (34) of section 2 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs, hereby assigns the officers and above the rank of officers mentioned in Column (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:-

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.

(i) Sub-section (5) of section 46; and
(ii)Section 149.

3.

 Deputy Commissioner or Assistant Commissioner of Customs and Central Excise.

(i) Sub-section (5) of section 17;
(ii) Section 18;
(iii) Section 21;
(iv) Section 22;
(v) Section 26A;
(vi) Section 28;
(vii) Section 28B;
(viii) Section 28BA;
(ix) Section 30;
(x) Sub-section (2) of section 31;
(xi) Section 32;
(xii) Proviso to section 34;(xiii) Section 35;
(xiv) Section 42;
(xv) Sub-section (3) of section 45;
(xvi)Second Proviso to sub-section (1) of section and sub-section (2) of section 46;
(xvii)Section 48;
(xviii) Sub-section (3) of section 54;
(xix)Section 59;
(xx)Section 60;
(xxi)Section 61;
(xxii) Section 63;
(xxiii)Clause (f) of section 64;
(xxiv)Section 67;
(xxv)  Section 72;
(xxvi)  Section 73;
(xxvii) Section 80;
(xxviii) Section 85;
(xxix)  Section 89;
(xxx)   Section 97;
(xxxi)  Sub-section (1A) of section 110;
(xxxii) Section 129A;
(xxxiii) Section 129DD;(xxxiv) Section 129E;(xxxv)  Section 130D; and
(xxxvi) Section 142.
4. Deputy Director or Assistant Director in the Directorate General of Revenue Intelligence and Directorate General of Central Excise Intelligence. (i)Section 28B; and
(ii)Section 72.
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;
(v) Section 40;
(vi) Section 41;
(vii) Clause (b) of sub-section (2) of section 45;
(viii) Sub-sections (1) and (4) of section 46;
(ix) Section 47;
(x) Section 50;
(xi) Section 51;
(xii) Section 54;
(xiii) Section 62;
(xiv)Clause (a) to (e) of section 64;
(xv) Section 68;
(xvi) Section 69;
(xvii) Section 79;
(xviii) Section 83;
(xix) Section 86;
(xx) Section 92; and
(xxi) Section 93.
6. Intelligence Officer in the Directorate General of Revenue Intelligence and Directorate General of Central Excise Intelligence.

(i) Section 37;
(ii) Section 100;
(iii) Section 103;
(iv) Section 106;
(v) Section 106A;
(vi)     Sub-sections (1) and (3) of section 110;
(viii) Section 144; and
(ix) Section 145.
7. Inspector of Customs and Central Excise or Preventive Officer or Examining Officer.

(i) Sub-section (1) of section 31;
(ii) Section 34 excluding proviso to the section;
(iii) Section 37;
(iv) Section 38;
(v) Section 39;
(vi) Clause (a) of sub-section (2) of section 45
(vii) Section 77;
(viii) Section 94;
(ix) 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.

 [F.No. 437/1/2011-Dir (Cus)]

 (Vikas),
Under Secretary to the Government of India,

*********************************************

Proper officer in Customs at times could be pretty confusing. With an aim to bring in more clarity in the evolving space of trade and increasing role of officers, defining a “a proper officer” attracts board’s constant attention. As such the idea shouldn’t remain a grey area. Accordingly, the Boards had made some revisions to “Proper officer in Customs.”

1st Amendment to “Proper Officer in Customs” vide Notification No. 53/2012-Customs (N.T.)

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II     SECTION 3, SUB-SECTION (ii)]

GOVERNMENT OF INDIA,
MINISTRY OF FINANCE,
(DEPARTMENT OF REVENUE)

New Delhi, the  21st  June, 2012.
Jyaistha 31, 1934 SAKA

NotificatioN No.53/2012-Customs(N.T.)

S.O.   (E). –  In exercise of the powers conferred by sub-section (34) of section 2 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the  Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below, shall be amended, in the manner  specified in the corresponding entry in column (3) of the said Table, namely:-

[Below Changes vide Notfn. No. 53/2012-Customs (N.T.) dated 21st  June, 2012]

Sl.No Notification number and date Amendments
(1) (2) (3)
1.

44/2011-Customs (N.T.) dated 6th July, 2011
[vide number S.O. 1541 (E), dated the 6th July, 2011]

 In the said notification, in the opening paragraph, for the words and figures “Section 17 and Section 28”, the words and figures “section 17, section 28 and section 28AAA” shall be substituted.
2.

40/2012-Customs (N.T.) dated  2nd May, 2012
[vide number S.O. 993 (E), dated the 2nd May, 2012]

 In the said notification, in the Table, in the column (3) against serial number 3, below item (vi), the following item shall be inserted, namely:- “(vi a) Section 28AAA;”

[F. No. 437/1/2011-Dir (Cus) ]

(Vikas)
Under Secretary to the Government of India

Note:-

(i)   The principal notification number 44/2011-Customs (N.T.), dated the 6th July, 2011 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii)  vide number S.O. 1541 (E),  dated the 6th July, 2011.
(ii)   The principal notification number 40/2012-Customs (N.T.), dated the 2nd May, 2102 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii)  vide number S.O  993 (E),  dated the 2nd May, 2012.

**********************************

2nd Amendment to “Proper Officer in Customs” vide Notification No. 76/2012-Customs (N.T.)

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii)]

Government of India,
Ministry of Finance,
(Department of Revenue)

Notification No. 76/2012-Customs (N.T.)

New Delhi, dated the 27th August, 2012.

S.O.     (E). – In exercise of the powers conferred by clause (34) of section 2 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 40/2012-Customs (N.T.), dated the 2nd May, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 993 (E), dated the 2nd May, 2012, namely:-

In the said notification, in the Table,  in the column (3) against serial number 4, item (i) shall be renumbered as item (ia) and before item (ia) as so renumbered, the following item shall be inserted, namely:-

“(i) sub-section (3) of section 28AAA”. 

[F.No. 437/1/2011-Dir (Cus)]

 (Abhinav Gupta),
Under Secretary to the Government of India

Note.-  The principal notification No. 40/2012-Customs (N.T.), dated the 2nd May, 2012 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide  number S.O. 993(E), dated the 2nd May, 2012 and was last amended by notification No. 53/2012-Customs (N.T.), dated the 21st June, 2012, vide number S.O. 1407(E), dated the 21st June, 2012 

*************************************