Executive Summary:
This document contains two notifications from the Central Board of Indirect Taxes and Customs, Ministry of Finance, Department of Revenue, dated May 11, 2018. The first notification appoints officers of Customs to carry out audits under section 99A of the Customs Act, 1962. The second notification assigns the functions of the proper officer to designated officers for the purposes of section 17 and section 28 of the Customs Act, 1962.
Key Points / Main Content:
Notification 1: Appointment of Customs Officers for Audits
Authority: Exercised under subsection 1 of section 4, read with subsection 1 of section 5 of the Customs Act, 1962.
Purpose: Appoints officers of Customs to carry out audits under section 99A of the Customs Act, 1962.
Table of Officers: Specifies officers in the Commissionerate of Customs and their corresponding rank for audit purposes:
Principal Commissioner or Commissioner
Additional Commissioner of Customs
Joint Commissioner of Customs
Deputy Commissioner of Customs
Assistant Commissioner of Customs
Superintendent or Appraiser
Inspector or Examiner
Notification 2: Assignment of Functions of Proper Officer
Authority: Exercised under subsection 34 of section 2 of the Customs Act, 1962.
Purpose: Assigns functions of the proper officer to designated officers for the purposes of section 17 and section 28 of the Customs Act, 1962.
Designation of Officers:
Principal Commissioners of Customs Audit or Commissioner of Customs Audit
Additional Commissioners of Customs Audit or Joint Commissioners of Customs of Audit
Deputy Commissioners of Customs Audit or Assistant Commissioners of Customs of Audit
Impact Analysis:
Customs Officers:
Impact: Designated officers are assigned specific roles and responsibilities related to customs audits and functions of the proper officer as per the Customs Act, 1962.
Action Required: Officers must perform their duties in accordance with the assigned roles and responsibilities outlined in the notifications.
Central Board of Indirect Taxes and Customs:
Impact: Responsible for implementing and overseeing the execution of the Customs Act, 1962, through the appointed officers.
Action Required: Ensure that the appointed officers are adequately trained and supported to carry out their assigned functions effectively.
Importers, Exporters, and Other Stakeholders Subject to Customs Regulations:
Impact: Customs audits will be carried out by the ranks listed. Assessments will be carried out by the officers listed.
Action Required: Comply with customs regulations and cooperate with customs officers during audits and assessments.
Key Entities Referenced
Central Board of Indirect Taxes and Customs: An organization under the Department of Revenue, Ministry of Finance responsible for formulation of policy concerning levy and collection of customs duties.
Customs Act, 1962: An act of parliament to consolidate and amend the law relating to customs.
New Delhi: The location where the notification was issued.
Zubair Riaz: Director of Customs who signed the notification.
Ministry of Finance: The government ministry responsible for the economy of India.
Department of Revenue: Part of Ministry of Finance, Government of India.
Principal Commissioner of Customs: A rank of Officer of Customs
Additional Commissioner of Customs: A rank of Officer of Customs
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EXTRAORDINARY
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PART II—Section 3—Sub-section (i)
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PUBLISHED BY AUTHORITY
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No. 307] NEW DELHI, FRIDAY, MAY 11, 2018/VAISAKHA 21, 1940
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3)तत तत मममम(cid:8)(cid:8)ंं(cid:8)(cid:8)ंं ााााललललयययय
((((ररररााााजजजज(cid:4)(cid:4)(cid:4)(cid:4)वव वव ििििववववभभभभाााागगगग))))
((((कककक(cid:9)(cid:9)(cid:9)(cid:9)(cid:10)(cid:10)(cid:10)(cid:10)ीीीीयययय अअअअ(cid:14)(cid:14)(cid:14)(cid:14)(cid:15)(cid:15)(cid:15)(cid:15)यय यय (cid:16)(cid:16)(cid:16)(cid:16) ककककरररर एएएएवववव ंं ंंससससीीीीममममााााशशशश(cid:23)(cid:23)ुु(cid:23)(cid:23)ुु कक कक बबबबोोोोडडडड))(cid:27)(cid:27)))(cid:27)(cid:27)
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6) ली, 11 मई, 2018
सससस..ंं..ंं 33339999////2222000011118888----ससससीीीीममममाााा----शशशश(cid:14)(cid:14)ुु(cid:14)(cid:14)ुु कक कक ((((गगगग....ैैैैटटटटैैैै....))))
ससससाााा....ककककाााा....ििििनननन.... 444444445555((((अअअअ))))....———— सीमाशु(cid:6)क अिधिनयम, 1962 (1962 का 52), क(cid:15) धारा 5 क(cid:15) उपधारा (1) के साथ
प(cid:17)ठत धारा 4 क(cid:15) उपधारा (1) के तहत (cid:20)द(cid:21) शि(cid:23)य(cid:25) का (cid:20)योग करते (cid:28)ए, के(cid:30)(cid:31)ीय अ(cid:20)!य" कर एवं सीमाशु(cid:6)क बोड,%
एत’ारा नीचे दी गयी सारणी के कॉलम (2) म( उि(cid:6)लिखत अिधका(cid:17)रय(cid:25) को उ(cid:23) सारणी के कॉलम (3) म( उि(cid:6)लिखत र-क के
सीमाशु(cid:6)क अिधका(cid:17)रय(cid:25) के .प म,( उ(cid:23) अिधिनयम क(cid:15) धारा 99क के अंतग%त लेखा परी"ा के काय % को करन े के िलए
िनय(cid:23)ु करता ह,ै यथा: —
ससससााााररररणणणणीीीी
(cid:1)म सं(cid:6)या सीमाशु(cid:12)क आयु(cid:15)ालय (लेखा परी(cid:21)ा) के अिधकारी सीमाशु(cid:12)क अिधकारी का र(cid:25)क
(1) (2) (3)
1. (cid:26)धान आयु(cid:15) या आयु(cid:15) (cid:26)धान आयु(cid:15) या आयु(cid:15)
2. अपर आयु(cid:15) अपर आयु(cid:15), सीमाशु(cid:12)क
3. संयु(cid:15) आयु(cid:15) संयु(cid:15) आयु(cid:15), सीमाशु(cid:12)क
4. उप आयु(cid:15) उप आयु(cid:15), सीमाशु(cid:12)क
5. सहायक आयु(cid:15) सहायक आयु(cid:15), सीमाशु(cid:12)क
6. अधी(cid:21)क या अ(cid:26)ेजर अधी(cid:21)क या अ(cid:26)ेजर
7. िनरी(cid:21)क या परी(cid:21)क िनरी(cid:21)क या परी(cid:21)क
[फा. सं. 450/100/2017-सीमा-शु(cid:12) क (IV)]
जुबैर (cid:31)रयाज, िनदेशक (सीमा शु(cid:12) क)
2605 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 11th May, 2018
No. 39/2018-Customs (N.T.)
G.S.R. 445(E).—In exercise of the powers conferred by sub-section (1) of section 4, read with sub-
section (1) of section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs
hereby appoints the officers specified in column (2) of the Table below as the officers of Customs of the rank
specified in the column (3) of the said Table, for the purpose of carrying out audit under section 99A of the said Act,
namely:—
TABLE
Sl. No. Officers in Commissionerate of Customs Rank of Officer of Customs
(Audit)
(1) (2) (3)
1. Principal Commissioner or Commissioner Principal Commissioner or Commissioner
2. Additional Commissioner Additional Commissioner of Customs
3. Joint Commissioner Joint Commissioner of Customs
4. Deputy Commissioner Deputy Commissioner of Customs
5. Assistant Commissioner Assistant Commissioner of Customs
6. Superintendent or Appraiser Superintendent or Appraiser
7. Inspector or Examiner Inspector or Examiner
[F. No. 450/100/2017-Cus. (lV)]
ZUBAIR RIAZ, Director (Customs)
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6) ली, 11 मई, 2018
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ससससाााा....ककककाााा....ििििनननन.... 444444446666((((अअअअ))))....———— सीमाशु(cid:7)क अिधिनयम, 1962 (1962 का 52), क(cid:9) धारा 2 क(cid:9) उपधारा (34) के
तहत (cid:10)द(cid:12) शि(cid:14)य(cid:16) का (cid:10)योग करत े (cid:19)ए, के(cid:21)(cid:22)ीय अ(cid:10)(cid:24)य(cid:25) कर एवं सीमाशु(cid:7)क बोड,(cid:28) एत(cid:29)ारा नीचे दी गयी
सारणी के कॉलम (2) म (cid:30) उि(cid:7)लिखत अिधका$रय(cid:16) को उ(cid:14) अिधिनयम क(cid:9) धारा 17 और धारा 18 के (cid:10)योजन के
िलए यथोिचत अिधकारी के काय (cid:28) को सौपता ह,ै यथा:—
(cid:1)म सं(cid:6)या िन द" अिधकारी
(1) (2)
1. (cid:26)धान आयु(cid:15), सीमाशु(cid:12)क लेखा परी(cid:21)ा या संयु(cid:15) आयु(cid:15), सीमाशु(cid:12)क लेखा परी(cid:21)ा;
2. अपर आयु(cid:15), सीमाशु(cid:12)क लेखा परी(cid:21)ा या संयु(cid:15) आयु(cid:15), सीमाशु(cid:12)क लेखा परी(cid:21)ा; और
3. उप आयु(cid:15), सीमाशु(cid:12)क लेखा परी(cid:21)ा या सहायक आयु(cid:15), सीमाशु(cid:12)क लेखा परी(cid:21)ा।
[फा. सं. 450/100/2017-सीमा-शु(cid:12) क (IV)]
जुबैर (cid:31)रयाज, िनदेशक (सीमा शु(cid:12) क)¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
NOTIFICATION
New Delhi, the 11th May, 2018
No. 40/2018-Customs (N.T.)
G.S.R. 446(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 Indirect Taxes and Customs hereby assigns the functions of the proper officer
to the following officers mentioned in column (2) of the Table below, for the purposes of section 17 and section 28 of
the said Act, namely:—
Sl. No. Designation of the officers
(1) (2)
1. Principal Commissioners of Customs Audit or Commissioner of Customs Audit;
2. Additional Commissioners of Customs Audit or Joint Commissioners of Customs of Audit; and
3. Deputy Commissioners of Customs Audit or Assistant Commissioners of Customs of Audit.
[F. No. 450/100/2017-Cus. (lV)]
ZUBAIR RIAZ, Director (Customs)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.