Regarding issue of ‘proper officer’ under the Customs Act, 1962

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

New Delhi, dated the 27^th 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 2^nd 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 2^nd 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 21^st June, 2012