Section 2(1)(n) in THE MARINE AIDS TO NAVIGATION ACT, 2021
(n)“proper officer” in relation to any functions to be performed under this Act, means the officer of customs who is assigned those functions by the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), and includes any person appointed by the Central Government to discharge the functions of a proper officer under this Act;