Circular No.ES/09/2017-18 April 03, 2017
To: Members of the Council
Sub: Regarding amendment to Notification No. 40/2012-Customs (N.T.) dated the 2nd May, 2012
CBEC has issued Notification No. 25/2017 Customs (N.T) dated 31.03.2017 by making amendments in the Notification No. 40/2012-Customs (N.T.), dated the 2nd May, 2012 on the issue of ‘proper officer ‘ under the Customs Act, 1962.
In the said notification, in the Table, in column (3) (relates to Functions under Section of t he Customs Act, 1962) against serial number 2, for the existing item (i), the following item shall be substituted, namely:-
“(i) Second proviso to subsections (3), and (5) of section 46; and”.
Members may kindly make note of the same.