Apex Law Journal
Apex Law Journal
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Editor

Neha Goel, Advocate

Advisory Board

S.C. Khunger, Advocate

Rohit Bansal, Advocate

Varinder Singh Kanwar, Advocate

Hittan Nehra, Advocate

Judgments on Customs Act, 1962

Friday, February 25, 2011
Customs Act, 1962

Customs Act, 1962 — Section 2(34) — “Proper officer” — Only such officers of customs who have been assigned specific functions would be “proper officers” in terms of Section 2(34) of the Act — Specific entrustment of function by either the Board or the Commissioner of Customs is therefore, the governing test to determine whether an “officer of customs” is the “proper officer”.

 
Customs Act, 1962

Customs Act, 1962 — Section 28 read with Section 2(34) — Jurisdction to issue show cause notice — From a conjoint reading of Sections 2(34) and 28 of the Act, it is manifest that only such a customs officer who has been assigned the specific functions of assessment and re-assessment of duty in the jurisdictional area where the import concerned has been affected, by either the Board or the Commissioner of Customs, in terms of Section 2(34) of the Act is competent to issue notice under Section 28 of the Act — Any other reading of Section 28 would render the provisions of Section 2(34) of the Act otiose in as much as the test contemplated under Section 2(34) of the Act is that of specific conferment of such functions.

 
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