Controlled Delivery (Customs) Regulations, 2022
Notification No. 59/2022-Customs (N.T.) Dated 12/07/2022
In exercise of the powers conferred by sub- section (1) of section 157 read with section 109A of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations, namely:-
| Regulation 1 | Short Title and commencement. |
| Regulation 2 | Definitions |
| Regulation 3 | Manner to undertake controlled delivery |
| Regulation 4 | Application to other officers |
| FORM-I | Report for Obtaining Approval of the. Competent Authority for Undertaking Controlled Very Under the Controlled Delivery (Customs) Regulations, 2022 |
| FORM-II | Office of the Principal Additional Director General/additional Director General of Directorate General of Revenue Intelligence |