THE CUSTOMS ACT, 1962 (52 of 1962)
CHAPTER II
Officers of Customs
Section 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);
(cc) Joint
Commissioners of Customs;
(d) Deputy
Commissioners of Customs;
(e) Assistant
Commissioners of Customs or Deputy Commissioner of Customs
(f) such other class of officers of customs as may be appointed
for the purposes of this Act.
Section 4. Appointment
of officers of customs. — (1) The Board may appoint such persons as it thinks
fit to be officers of customs.
(2) Without prejudice
to the provisions of sub-section (1), the Board may authorise
a Chief Commissioner of Customs or a Commissioner of Customs or a Joint or
Assistant Commissioner of Customs or Deputy Commissioner of Customs to appoint
officers of customs below the rank of Assistant Commissioner of Customs.
Section 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, a
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.
Section 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.
|
Site is maintained
under supervision of Directorate General of Systems and Data Management, New
Delhi |
|
This site
is best viewed with Internet Explorer 5.0 and above with
1024 X 768 pixels resolution