Who are the Proper Officers under certain important Section of the Customs Act,1962 ?



Sections under Customs Act, 1962

Purpose in brief

Proper Officer

  7 Appointment of Customs port and Airport Central ‘Government
  8 Approve landing places and specify limits if Customs Area Commissioner of Customs and Central Excise
  9 Declare places to be warehousing Stations CBE&C
  10 Appointment of Boarding Stations Commissioner of Customs and Central Excise
  14(b) Valuation Rules Assistant Commissioner / Deputy Commissioner
  17(1) Examination Test Superintendent / Appraisers, Chemical Examiner and Asstt.Chemical Examiner
  17(3) Power to call for documents for the purpose of assessing duty under Sec.17(2) Superintendent /Appraisers
  17(4) Accepting declaration for assessment prior to the examination Superintendent /Appraisers
  18 Provisional Assessment Deputy./ Asst.Commissioner
  19 Proviso (a)-Rules Dy./Asst.Commissioner
  21 Proviso (b)-Acceptance of value for purpose of separate assessment Superintendent /Appraisers
  21 Waiving of duty on goods, derelict, jetsam etc. Dy./Asst.Commissioner


  22(3)(A) Ascertaining the value of damaged or deteriorated goods Dy./Asst.Commissioner
  22(3)(B) Sale of goods by either public auction or by tender Dy./Asst.Commissioner
  25 Power to grant exemption from duty Central Government
  27 Power to grant Refund of Duty Amount Dy./Asst.Commissioner
  27(3) Refund of duty consequent to any order passed in appeal or revision Superintendent /Appraisers/ Inspectors
  28(1) Serving of notice for payment of duty that has not been levied or has been short levied or erroneously refunded. Superintendent /Appraisers/ Inspectors
  30(1) Delivery of Import Manifest or Import report Dy.Office Superintendent/ U.D.C.
  30(1) Proviso (a) Delivery of Import Manifest before arrival of the vessel Dy.Office Superintendent/ U.D.C.
  30(1) Proviso (b) Delivery of Import Manifest after 24 hours Dy./Asst.Commissioner
  30(3) Permission to amend Import Manifest D.O.S./Superintendent except the levy of consolidated fee or fine under Sec. 117 and reduction in the number of packages in the Import Manifest, where the Asst./Dy. Commissioner will be the proper officer.
  31(10 Permission to grant entry inward Inspector
  31(2) Entry Inward and permission to land before Import Manifest is delivered [in relation to 30(1)(b)] Where incomplete manifest is filed-Superintendent. Where no manifest is filed-Asst./Dy. Commissioner
  32 Permission to unload imported goods unless mentioned in the Import Manifest Asst./Dy. Commissioner
  33 Permission to unload goods at other than approved places Asst./Dy. Commissioner
  34 Supervision of Import and Export of goods from and on any conveyance. Inspector
  35 Proviso Special permission for any goods or any class of goods to be waterborne w/o being accompanied by a Boat Note Asst./Dy. Commissioner
  37 To board vessel Inspector
  38 Proper Officer to require the person in charge of conveyance to produce any document and to answer questions Supdt./Appraiser/ Inspector/D.O.S.
  39 Entry Onwards D.O.S./U.D.C/ Inspector
  40 (a) Proper officers for passing a shipping bill or a bill of transshipment Inspector
  40(b) Passing of baggage and mail bags Inspector
  41(1) Delivery of export manifest Receiving clerk
  41(1) Proviso Furnishing of security as the proper officer deems sufficient for delivery manifest within 7 days from the date of departure of the vessel Asst./Dy. Commissioner
  41(3) Amendment of export manifest Asst./ Dy. Commissioner
  42 No conveyance to leave without written order Asst./ Dy. Commissioner
  45 Custodians of Imported Goods Commissioner of Customs
  45 (2)(b) Permission to remove the goods from the Customs area Supdt./Appraiser
  46 (1) Entry of goods on importation Receiving clerk(Import dept.)
  46(1) Proviso
    1. Examination of goods prior to entry on importation in the absence of full information
    2. Permission to deposit such goods without warehousing




Asst./ Dy. Commissioner

  46(2) Acceptance of bill of entry for part consignment and of bill of entry covering goods brought under more than one bill of lading Asst./ Dy. Commissioner
  46(4) Production of invoice by importers in support of his declaration Supdt.
  46 (5) Permission for substitution of bill of entry for home consumption for a bill of entry for warehousing and vice versa Asst./ Dy. Commissioner
  47 Permitting clearing of goods for home consumption Supdt.- in case of second appraisement. D.O.S./O.S.- in case of first appraisement
  48 Permission to clear goods for home consumption after two months. Permission to sell goods, clearance of transshipment after two months Asst./ Dy. Commissioner
  50(1) Entry of goods for exportation Receiving clerk of the exporting department
  51 Permitting clearance of goods for export Supdt./Appraisers/ Examiners/ Inspectors
  54(1) Permission of allowing loading All Inspectors
  54(1) Presentation of bill of transshipment Receiving clerk of Import section
  54(3) Permission for transshipment Asst./ Dy. Commissioner
  59(3) Proviso Acceptance of a fresh bond from the transferee when warehoused goods are transferred to another person Asst./ Dy. Commissioner
60 Permission to deposit goods in a warehouse Superintendent
  61 Extension of ware housing period by 6 months

Extension of Ware Housing period beyond Six Months



Chief Commissioner

  62(1) Control over warehoused goods Inspectors /Preventive officers
  62(2) Permission to enter a warehouse and remove goods Asst./ Dy. Commissioner
  62(3) Causing any warehouse to be locked with the lock of the customs department Asst./ Dy. Commissioner
  62(4) Power to have access and examine the goods Supdt./Appraisers/ Examiners/ Inspectors
  63(2) Permission of sale of goods deposited in a warehouse if the rent or warehoused charges are not paid within 10 days Asst./ Dy. Commissioner
  64(a) to (c) Permission for the owner to deal with the warehoused goods Asst./ Dy. Commissioner
  64(f) Permission to take samples of goods without entry for home consumption and if permitted without payment of duty on such samples Asst./ Dy. Commissioner
  67 Permission to remove goods from one warehouse to another Asst./ Dy. Commissioner
  68 © Clearance of warehoused goods Superintendent
  69© Clearance of warehoused goods for exportation Asst./ Dy. Commissioner
  72(1) Demanding duty payable together with penalties, rent, interest and other charges payable in respect of warehoused goods. Asst./ Dy. Commissioner
  72(2) Sale of warehoused goods by auction Asst./ Dy. Commissioner
  73 Cancellation of warehoused bonds Asst./ Dy. Commissioner
  77 Declaration of contents of baggage by the owner Superintendent
  79(1) Passing baggage free of duty Supdt./Asst./Dy. Commissioner
  80 Temporary detention of dutiable or prohibited articles for being returned to the passenger on his leaving India Asst./ Dy. Commissioner
  85 Stores allowed to be warehoused without assessment Asst./ Dy. Commissioner
  86 (2) Permission to transfer stores imported in a vessel to any other vessel as stores for consumption Asst./ Dy. Commissioner
  89 Stores to be free of export duty Asst./ Dy. Commissioner
  97(2)(b)(c) Guarantee deposit for payment of all dues besides any penalty that may be levied under sec.116 Asst./ Dy. Commissioner
  100 Power to search suspected persons entering or leaving India Supdt./Inspectors
  101 Power to search suspected persons in certain other cases Supdt./Inspectors
  103 Power to detain with a view to screen or x-ray bodies of suspected persons for detecting secreted goods Supdt.
  104 Power to arrest Supdt./Inspectors
  106 Power to stop and search conveyances Supdt./Inspectors
  107 Power to examine persons Supdt./Inspectors
  110 Seizure of goods, documents and things Supdt./Inspectors
  129(2) To return to the appellant such amount of duty or penalty as was decided in appeals is not leviable Supdt./Appraiser
  142 (1)(a) Recovery of sums due to the Government Asst./ Dy. Commissioner
  141 (1) Power to take samples Supdt./Appraisers/ Examiners/ Inspectors
  145 Examination of goods Supdt./Appraisers/ Examiners/ Inspectors
  149 Amendment of documents 1. B/E (amendments in the Import department prior to their receipt in the appraising department
  • Minor discrepancies in marks, nos. description of packages as declared and as declared in the bills of entry-Sudpt./Appraiser
  • Discrepancies of serious nature or presenting doubtful features—Asst./Dy.Commr.
  • Bills of entry : amendment in description, contents, quantity, quality or value: all appraisers, inspectors and Asst./Dy.Commrs. according to the duty and value limits involved.

    II Shipping Bills- Same as (a), (b), (c) relating to bills of entry.

    III Amendments to Transshipments and reshipments applications-Asst./Dy. Commissioner

    IV Amendments in Port Clearance-Asst./Dy.Commissioner

    V Amendments in Baggage declaration-Asst./Dy. Commissioner, Inspector

    VI Amendments to Bonds (all kinds)-Asst./Dy.Commissioner

    VII Any other documents-Asst./Dy.Commissioner