News Flash
  • Draft CBLR, 2017 click here
  • Furnishing of information on appointment made on the basis of fake/ false caste certificate click here
  • राजस्व ज्ञान संगम' Annual Conference of Tax Administrators, 2017 – Click Here
  • Notification No. 23/2017-Central Tax which Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017 has been uploaded. click here
  • Notification No. 22/2017-Central Tax which Seeks to amend the CGST Rules, 2017 has been uploaded. click here
  • Press Release regarding extension of GSTR FORM 3B has been uploaded. click here
  • Press Release regarding clarification regarding availability of Transitional Credit for GST has been uploaded. click here
  • All Chief Commissioners of Central Tax are requested to check their official Email-ID for DGGSTI letter dated 14/08/2017
  • Rajaswa Gyansangam - All India Anunual Conference of Tax Administrators is schedule. For agenda click here
  • Observance of Rashtriya Ekta Diwas (National Unity Day ) on 31st Oct, 2017. click here
  • Circular No. 5/5/2017-GST (Clarification on issues related to Bond/Letter of Undertaking for exports) has been uploaded click here
  • Recruitment Rules, 2017 for Group 'A' & 'B' posts of CRCL under CBEC click here
  • Instructions from Member (A) regarding revision of pension of pre-2016 pensioners. For Detail please click here
  • Guideline for submission of outsourcing proposals to the Board. For Detail pleaseclick here
  • "Attention Exporters : Registration of your bank Accounts with Customs is required for IGST refunds before filing Shipping Bills. Ignore if already done the same for drawback purposes."
  • Implementation of CAT, Chandigarh order dated 03.08.2012 in Balwinder Singh Matharoo case.click here
  • “Chairman’s letter dated 4th Aug17".click here
  • Charter of Functions of DGGST For Details click here
  • Suggestions/Comments are invited on Report of the Committee on Stagnation in promotion of Central Excise Group 'B' officers to Group 'A'. For Details click here
  • FAQs for GST rate has been uploadedFor Details click here
  • “Order relating to extension of date for filing option for composition scheme has been issued. For details-.click here
  • Filling vacancies in the grade of Senior Intelligence Officers (SIOs) and Intelligence Officers (IOs) on local transfer/loan basis in the newly created Chandigarh Zonal unit, Shimla regional unit and Jammu Regional Unit. - for details -click here
  • Attention: All Chief Commissioners / Commissioners of Customs Locations - ROSL Scroll generation has been activated. For detailed advisory for the System Managers / Asst System Managers Please Click here
  • Two new Directorates have been created by CBEC w.e.f 01.07.2017 i.e, DGARM and Directorate of International Customs. For details Click here
  • For checking the availability of GSTIN in Customs EDI System. Please go to Custom Duty Calculator > Codes > Common > GSTN Number Enquiry — Please click here
  • Ordinance dated 08/07/2017 for extending provisions CGST and IGST Act to the State of J & K have been uploaded.
  • Service Tax Return for the period from 01.04.2017 to 30.06.2017 shall be submitted by 15th August 2017
  • Press note on return filing has been uploaded - For details click here
View all

Chapter II - Officers of Customs

1[Section 3. Classes of officers of customs. -

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

2[(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.]

3 [Section 4. Appointment of officers of customs. -

(1) The 4 [Board] may appoint such persons as it thinks fit to be officers of customs.

(2) Without prejudice to the provisions of sub-section (1), 5[Board may authorise a 6[Principal Chief Commissioner of Customs or Chief Commissioner of Customs or a Principal Commissioner of Customs or Commissioner of Customs] or a 7[Joint or Assistant or Deputy Commissioner of Customs] to appoint officers of customs below the rank of Assistant Commissioner of Customs.]

Section 5Powers 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, 8[a 9[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.

  1. Substituted by Act 22 of 1995, section 52, for section 3(w.e.f. 26-5-1995). Earlier section 3 was amended by Act 29 of 1988, section 2(w.e.f. 1-7-1998) and by Act 44 of 1980, section 50 and Fifth Schedule, Part I-2(w.e.f.11-10-1992).
  2. Substituted by Act 25 of 2014, section 79, for clauses (a), (b, (c), (cc), (d), (e) and (f)(w.e.f. 6-8-2014). Earlier clause (cc) was inserted by Act 27 of 1999, section 101(w.e.f. 11-05-1999) and clause (e) was amended by Act 8 of 2011, section 37(w.e.f. 08-04-2011). Clauses (a), (b), (c), (cc), (d), (e), and (f) before substitution by Act 25 of 2014, stood as under:

“(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 Commissioner of Customs; and

(f)       such other class of officers of customs as may be appointed for the purposes of this Act.”

  1.  Substituted by Act 22 of 1995, section 52, for section 4(w.e.f. 26-5-1995)
  2.  Substituted by Act 20 of 2002, section 117(i), for “Central Governement” (w.e.f. 11-5-2002).
  3. Substituted by Act 20 of 2002, section 117(ii), for “Central Government may authorise the Board”(w.e.f. 11-5-2002).
  4. Substituted by the Finance (No. 2) Act, 2014 (25 of 2014), section 78, for the words “Chief Commissioner of Customs” and “Commissioner of Customs” (w.e.f. 06.08.2014).
  5. Substituted by Act 27 of 1999, section 100, for “Deputy or Assistant Commissioner of Customs”(w.e.f. 11-5-1999).
  6. Substituted by Act 44 of 1980, section 50, Fifth Schedule, part-I-3, for “an Appellate Collector of Customs”(w.e.f. 11-10-1982).
  7. Substituted by Act 22 of 1995, section 50, for “Collector(Appeals)”(w.e.f. 26-5-1995)