Notification No. 22/2022-Customs (N.T.)
New Delhi, dated the 31st March , 2022
S.O. (E). - In exercise of the powers conferred by sub-section (1) of section 4 read with
section 3,sub-sections (1) (1A), (4) and (5) of section 5 of the Customs Act, 1962 (52 of 1962)
(hereinafter referred to as said Act), and in supersession of notifications of the Government of
India in the Ministry of Finance (Department of Revenue) No. 39/2018- Customs (N.T.) dated
the 11th May, 2018 and 40/2018-Customs (N.T.) dated the 11th May, 2018 , and published in
the Gazette of India Extraordinary, Part II, Section 3, Sub-section (i), vide, numbers G.S.R
445(E) dated 11th May, 2018 and 446(E) dated 11th May, 2018 respectively, except as respects
things done or omitted to be done before such supersession, the Central Board of Indirect
Taxes and Customs hereby appoints the officers mentioned in column (2) of the Table below
to be the officers of Customs as specified in column (3) thereof and invests them with all the
powers of officers specified in column (4) of the Table under the said Act whose jurisdiction
extends to the whole of India, for the purposes of carrying audit under section 99A of the said
Act:
TABLE
|
S.No |
Designation of Officers |
Class of Officers |
Powers of officer specified |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
Principal Commissioner of
Customs (Audit) or
Commissioner of Customs
(Audit) posted in Chennai,
Delhi, Mumbai and
Nhavasheva. |
Principal Commissioner
of Customs (Audit) or
Commissioner of
Customs (Audit) |
Principal Commissioner of
Customs or Commissioner
of Customs |
|
2. |
Additional Commissioners
of Customs (Audit) or Joint
Commissioners of Customs
(Audit) posted in Chennai,
Delhi, Mumbai and
Nhavasheva. |
Additional Commissioner
of Customs (Audit) or
Joint Commissioner of
Customs (Audit) |
Additional Commissioner of
Customs or Joint
Commissioner of Customs |
|
3. |
Deputy Commissioners of
Customs (Audit) or
Assistant Commissioners of
Customs (Audit) posted in
Chennai, Delhi, Mumbai
and Nhavasheva. |
Deputy Commissioner of
Customs (Audit) or
Assistant Commissioner
of Customs (Audit) |
Deputy Commissioner of
Customs or Assistant
Commissioner of Customs |
2. The functions to be performed by the officers mentioned at S.No 2 and 3 of Table shall
be as assigned in terms of sub-section (1B) of section 5.
3. This notification shall come into force on the date of publication in the Official Gazette.
[F.No.450/72/2021-Cus IV]
(Ananth Rathakrishnan)
Deputy Secretary (Customs)