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149. Amendment of documents.
145. Owner, etc., to perform operations incidental to compliance with customs law.
144. Power to take samples.
142. Recovery of sums due to Government.
130D. Decision of High Court or Supreme Court on the case stated.
129E. Deposit of certain percentage of duty demanded or penalty imposed before filing appeal.
129DD. Revision by Central Government.
129A. Appeals to the Appellate Tribunal.
110. Seizure of goods, documents and things.
108B.
108A. Penalty for failure to furnish information return.
106A. Power to inspect.
106. Power to stop and search conveyances.
103. Power to screen or X-ray bodies of suspected persons for detecting secreted goods.
100. Power to search suspected persons entering or leaving India, etc.
99A. Audit.
97. No coasting vessel to leave without written order.
93. Coastal goods not to be loaded until bill relating thereto is passed, etc.
92. Entry of coastal goods.
89. Stores to be free of export duty.
86. Transit and transhipment of stores.
85. Stores may be allowed to be warehoused without assessment to duty.
83. Rate of duty and tariff valuation in respect of goods imported or exported by post or courier.
80. Temporary detention of baggage.
79. Bona fide baggage exempted from duty.
77. Declaration by owner of baggage.
73. Cancellation and return of warehousing bond.
72. Goods improperly removed from warehouse, etc.
69. Clearance of warehoused goods for export.
68.Clearance of warehoused goods for home consumption.
67. Removal of goods from one warehouse to another.
64. Owners right to deal with warehoused goods.
63. Payment of rent and warehouse charges. (Omitted)
62. Control over warehoused goods. (Omitted)
61.Period for which goods may remain warehoused.
60. Permission for removal of goods for deposit in warehouse.
59. Warehousing bond.
54. Transhipment of certain goods without payment of duty.
51. Clearance of goods for exportation.
50. Entry of goods for exportation.
48. Procedure in case of goods not cleared, warehoused, or transhipped within thirty days after unloading.
47. Clearance of goods for home consumption.
46. Entry of goods on importation.
45. Restrictions on custody and removal of imported goods.
42. No conveyance to leave without written order.
41. Delivery of departure manifest or export manifest or export report.
40. Export goods not to be loaded unless duly passed by proper officer.
39. Export goods not to be loaded on vessel until entry-outwards granted.
38. Power to require production of documents and ask questions.
37. Power to board conveyances.
35. Restrictions on goods being water-borne.
34. Goods not to be unloaded or loaded except under supervision of customs officer
33. Unloading and loading of goods at approved places only
32. Imported goods not to be unloaded unless mentioned in arrival manifest or import manifest or import report
31. Imported goods not to be unloaded from vessel until entry inwards granted.
30. Delivery of arrival manifest or import manifest or import report.
28BA. Provisional attachment to protect revenue in certain cases.
28B. Duties collected from the buyer to be deposited with the Central Government.
28AAA. Recovery of duties in certain cases.
28. Recovery of duties not levied or not paid or short-levied or short- paid or erroneously refunded.
26A. Refund of import duty in certain cases
22. Abatement of duty on damaged or deteriorated goods.
21. Goods derelict, wreck, etc.
19. Determination of duty where goods consist of articles liable to different rates of duty
17. Assessment of duty.
14. Valuation of goods.
13. Duty on pilfered goods.
2(34). "proper officer"
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THE CUSTOMS TARIFF ACT 1975 (Notification)
1964-2013

Body Notification No. 40/2012-Customs (N.T.) F.No. 437/1/2011-Dir (Cus) dated the 2nd May, 2012.

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:-

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) Second proviso to subsections (3), and (5) of section 46; and
3 Deputy Commissioner or Assistant Commissioner of Customs and Central Excise. (i) Sub-section (5) of section 17;

(ii) Section 149 (after grant of order for clearance of goods under section 47 or section 51 of the Customs Act ,1962 as the case may be).

(iii) Section 21;

(iv) Section 22;

(v) Section 26A;

(vi) Section 28;

(via) Section 28AAA

(vii) Section 28B;

(viii) Section 28BA;

(viiia) Section 28DA;

(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;

(xxxa) Section 99A;

(xxxi) Sub-section (1A) of section 110;

(xxxi a) second proviso to Section 124

(xxxii) Section 129A;

(xxxiii) Section 129DD;

(xxxiv) Section 129E;

(xxxv) Section 130D; and

(xxxvi) Section 142.

(xxxvii) Section 149 (after grant of order for clearance of goods under section 47 or section 51 of the Customs Act,1962 as the case may be;

4 Deputy Director or Assistant Director in the Directorate General of Revenue Intelligence and Directorate General of Central Excise Intelligence. (i) sub-section (3) of section 28AAA

(ia) Section 28B; and

(ib) Section 28DA;

(ii) Section 72.

(iii) Section 108B

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;

(iva) Section 30;

(ivb) section 30A;

(v) Section 40;

(vi) Section 41;

(via) section 41A;

(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;

(xia) section 53;

(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.

(xxii) Section 149 (before grant of order for clearance of goods under section 47 or section 51 of the Customs Act, 1962 as the case may be.

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.

8. Principal Additional Director General or Additional Director General, Directorate of Revenue Intelligence (Headquarters) (i) Section 108A

(Vikas)

Under Secretary to the Government of India

Amended By Notification No.53/2012, No.76/2012, No.12/2014, No. 25/2017, No. 35/2017, No.115/2017, No. 44/2018