TypeBare Act JurisdictionCentral Government Enacted1995

Finance Act, 1995 Section 52

Substitution of New Sections for Sections 3 and 4

Section Text


For section 3 and 4 of the Customs Act, the following sections shall be substituted namely.-

"3. Classes of officers of customs.-

There shall be the following classes of officers of customs, namely.-

(a) Chief Commissioners of Customs;

(b) Commissioners of Customs;

(c) Commissioners of Customs (Appeals);

(d) Deputy Commissioners of Customs;

(e) Assistant Commissioners of Customs; and

(f) 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 Central Government may appoint such persons as it thinks fit to be officers of customs.(2) Without prejudice to the provisions of sub-section (1), the Central Government may authorise the Board, a Commissioner of Customs or a Deputy or Assistant Commissioner of Customs to appoint officers of customs below the rank of Assistant Commissioner of Customs.