alleryStart learning →A proper officer is the customs officer who:
AIs assigned those functions
BHolds the highest rank at a port
CIs posted at the customs airport
DIs nominated by the importer
Answer & Solution
Correct answer: A. Is assigned those functions
Section 2(34) links proper officer to assignment of functions by the Board or a Commissioner.
Keep practising Customs Act 1962: Levy and Exemption
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