[3. Classes of officers of customs.—There shall be the following classes of officers of customs,
namely:—
5
[(a) Principal Chief Commissioners of Customs;
(b) Chief Commissioners of Customs;
(c) Principal Commissioners of Customs;
(d) Commissioners of Customs;
(e) Commissioners of Customs (Appeals);
(f) Joint Commissioners of Customs;
(g) Deputy Commissioners of Customs;
(h) Assistant Commissioner of Customs;
(i) such other class of officers of customs as may be appointed for the purposes of this Act.]
4. Appointment of officers of customs.—(1) The 6
[Board] may appoint such persons as it thinks fit
to be officers of customs.
(2) Without prejudice to the provisions of sub-section (1), 7
[Board may authorise a 8
[Principal Chief
Commissioner of Customs or Chief Commissioner of Customs] or] a 9
[Principal Commissioner of
Customs or Commissioner of Customs] or a 10[Joint] or 11[Assistant Commissioner of Customs or Deputy
Commissioner of Customs] to appoint officers of customs below the rank of 11[Assistant Commissioner of
Customs or Deputy Commissioner of Customs.]
1. Subs. by Act 22 of 2007, s. 94, for ―sub-section (1) of section 14‖ (w.e.f. 1-7-1978).
2. Subs. by Act 28 of 2016, s. 116, for clause(43) (w.e.f. 14-5-2016).
3. Clause (45) omitted by s. 116, ibid. (w.e.f. 14-5-2016).
4. Subs. by Act 22 of 1995, s. 52, for sections 3 and 4 (w.e.f. 26-5-1995).
5. Subs. by Act 25 of 2014, s. 79, for clauses (a), (b), (c), (cc), (d), (e) and (f) (w.e.f. 6-8-2014).
6. Subs. by Act 20 of 2002, s. 117, for ―Central Governement‖ (w.e.f. 11-5-2002).
7. Subs. by s. 117, ibid., for ―Central Government may authorise the Board‖ (w.e.f. 11-5-2002).
8. Subs. by Act 25 of 2014, s. 78, for ―Chief Commissioner of Customs‖ (w.e.f. 6-8-2014).
9. Subs. by s. 78, ibid., for ―Commissioner of Customs‖ (w.e.f. 6-8-2014).
10. Subs. by Act 27 of 1999, s. 100, for ―Deputy Commissioner of Customs‖ (w.e.f. 11-5-1999).
11. Subs. by s. 100, ibid., for ―Assistant Commissioner of Customs‖ (w.e.f. 11-5-1999).
15
5. Powers of officers of customs.—(1) Subject to such conditions and limitations as the Board may
impose, an officer of customs may exercise the powers and discharge the duties conferred or imposed on
him under this Act.
(2) An officer of customs may exercise the powers and discharge the duties conferred or imposed
under this Act on any other officer of customs who is subordinate to him.
(3) Notwithstanding anything contained in this section, 1
[a 2
[Commissioner (Appeals)]] shall not
exercise the powers and discharge the duties conferred or imposed on an officer of customs other than
those specified in Chapter XV and section 108.
6. Entrustment of functions of Board and customs officers on certain other officers.—The
Central Government may, by notification in the Official Gazette, entrust either conditionally or
unconditionally to any officer of the Central or the State Government or a local authority any functions of
the Board or any officer of customs under this Act.